Supreme Court of Illinois
Quad Cities Open, Inc. v. City of Silvis, 95972
In a dispute over whether admission receipts at a charitable golf tournament were taxable, summary judgment for the city is reversed where, despite the substantial sums spent in operating the tournament, the remaining substantial sums which are given to charity out of the tournament receipts mean that the tournament cannot be characterized as operating "for gain" and cannot be taxed.
Appellate Information
- Decided 01/23/2004
- Published 02/12/2007
Judges
- Justice FITZGERALD delivered the opinion of the court:
Court
- Supreme Court of Illinois
Counsel
- For Appellant:
- Michael T. Reagan, of Herbolsheimer, Lannon, Henson, Duncan & Reagan, P.C., Ottawa, and Dean L. Sutton, East Moline, for appellant.
- For Appellees:
- Robert T. Park and Joseph N. Van Vooren, of Snyder, Schwarz, Park & Nelson, P.C., Rock Island, for appellee.