NO. 4-00-0401
| BARBARA B. TONEY, on behalf of herself | ) | Appeal from |
| and her minor child; COLMANBUCHBINDER; | ) | Circuit Court of |
| REV. D. FLOYD W. DAVIS; BRENDA DIEHL; | ) Sangamon County |
| and DEBORAH S. McCLEARY on behalf of | ) | No. 99MR413 |
| herself and her minor children, | | ) |
| | Plaintiffs-Appellants, | ) |
|
| | | | | ) |
| GLEN L. BOWER, in His Official Capacity | ) |
| as Director, Illinois Department of | ) |
| Revenue of the State of Illinois, and | ) |
| THE ILLINOIS DEPARTMENT OF REVENUE, | ) |
| | Defendants-Appellees, | ) |
| | and | | | | | ) |
| PATTY REDPATH, in her own behalf andas | ) |
| Natural Guardian of her Children, JOEY | ) |
| REDPATH, JESSE REDPATH, and ALEX | | ) |
| REDPATH; DR. MATTHEW KUHN, in his own | ) |
| behalf and as Natural Guardian of his | ) |
| Children, ALEXIS KUHN and ANDREW KUHN; | ) |
| MARY ELLEN LOVELL, in her own behalf | ) |
| and as Natural Guardian of her | | ) |
| Children, RYAN LOVELL and HAYLEY | | ) |
| LOVELL; MARIA RAZO, in her own behalf | ) |
| and as Natural Guardian of her | | ) |
| Children, CECILIA RAZO and GLORIA RAZO; ) |
| RABBI DAVID SCHNELL, in his own behalf | ) |
| and as Natural Guardian of his | | ) |
| children, TZVI SCHNELL, AVIVIA SCHNELL, ) |
| DEVORA SCHNELL, SHMUEL SCHNELL, NECHAMA ) |
| SCHNELL, EPHRAIM SCHNELL, and ESTHER | ) |
| SCHNELL; SILVIA ESPINOZA, in her own | ) |
| behalf and as Natural Guardian of her | ) |
| Children, DANIEL ESPINOZA, ONYX | | ) |
| ESPINOZA, and CHRISTOPHER ESPINOZA;DR. | ) |
| SHAKIR MOIDUDDIN, in his own behalfand | ) |
| as Natural Guardian of his Children, | ) |
| ABED MOIDUDDIN and AKIF MOIDUDDIN;ANNE | ) |
| SAPIENZA, in her own behalf and as | ) |
| Natural Guardian of her Children, | | ) |
| CHRISTINA SAPIENZA, ANDREA SAPIENZA, | ) |
| GERARD SAPIENZA, MARIA SAPIENZA, | | ) |
| PHILLIP SAPIENZA, and GINA SAPIENZA; | ) |
| STEVEN PANCER, in his own behalf and as ) |
| Natural Guardian of his ChildrenJOSHUA | ) |
| PANCER, ARI PANCER, and MEIR PANCER; | ) |
| MICHAEL RIORDAN, in his own behalf and | ) |
| as Natural Guardian of his Children, | ) |
| BRIAN RIORDAN and KEVIN RIORDAN; DALYN | ) |
| DYE, in his own behalf and as Natural | ) |
| Guardian of his Child, NATHAN DYE; and | ) |
| HELEN MIXON, in her own behalf and as | ) |
| Natural Guardian of her Child,TERMAINE | ) | Honorable |
| MIXON, | | | | | | | ) | Thomas R.Appleton, |
| | Intervenors-Appellees. | ) | Judge Presiding. |
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Plaintiffs filed a complaint in the Sangamon Countycircuit court, alleging that section 201(m) of the Illinois IncomeTax Act (Tax Code) (35 ILCS 5/201(m) (West Supp. 1999)) isunconstitutional, in that it violates section 3 of article I (Ill.Const. 1970, art. I,