ANNA M. MORRIS, EXECUTRIX ESTATE OF LEWIS MORRIS, Deceased, Claimant, v. STATE OF ILLINOIS, Respondent.

Case summary

The claimant, as executrix, paid an inheritance tax that was later reduced on appeal, resulting in an overpayment of $350.15. The court awarded this amount as a refund.

Claim type: Tax Refund

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Headnotes

INHERITANCE TAX-when claimant entitled to refund. Where an inher-

INHERITANCE TAX-when claimant entitled to refund. Where an inheritance tax has been fixed, and paid, and an appeal is taken from the order of the county judge and upon a hearing thereon the tax is re-assessed and reduced, claimant is entitled to a refund of the difference between the amount of the tax paid and the amount found due upon the re-assessment on appeal. JULIUS STERN, for claimant. EDWARD J. BRUNDAGE, Attorney General; GEORGE C. DIXON, Assistant Attorney General, for respondent.

MR. JUSTICE PHILLIPS delivered the opinion of the court:

The claimant, Anna M. Morris, executrix of last will and testament of Louis Morris, deceased, on petition to county judge of Cook County, had the inheritance tax fixed, amounting to $3215.59, less the usual statutory 5% discount, allowed, making a net tax of $3054.81, which she paid to the State.

An appeal was regularly presented from such order to the county court, which upon a hearing, re-assessed and fixed amount to be paid to be $2847.01, less 5%, leaving $2704.66, which findings show that claimant erroneously paid to the defendant $350.15, which amount the Attorney General admits is just and should be refunded.

The court accordingly awards claimant the sum of $350.15.