Parmar v. Madigan
2018 IL 122265 · Illinois Supreme Court · 2018-05-24
Holding
A declaratory action whose substance is recovery of money paid to the State is a money-judgment claim barred by sovereign immunity; the officer-suit exception is confined to prospective relief and does not reach it.
Context
Executor sought refund of estate taxes paid under a retroactive amendment. The court reversed the appellate court: because the action sought a money judgment for past conduct, it had to be filed in the Court of Claims, and no statutory waiver authorized circuit-court suit.
officer-suit exceptionmoney judgmentestate tax
Full opinion text (public domain): https://openjurist.org/2018/il/122265/parmar-v-madigan-4500791