Illinois Court of Claims Opinions
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Western Elec. Co. v. State of Illinois

5 Ill. Ct. Cl. 124 Illinois Court of Claims Filed 1925-05-01 No. 700
Disposition: (No. 700-Claimant awarded $22,635.05.) Award: $22,635.05 Agency: Secretary of State
Cite as: Western Elec. Co. v. State of Illinois, 5 Ill. Ct. Cl. 124 (1925)

WESTERN ELECTRIC COMPANY, Claimant, v. STATE OF ILLINOIS, Respondent.

Case summary

Claimant sought refund of franchise taxes erroneously paid to the Secretary of State. The court sustained the Attorney General's demurrer as a matter of law but awarded the amount on grounds of equity and social justice.

Claim type: Tax Refund

AI-generated summary from the opinion text — may contain errors. The opinion text and PDF above are the official record.

Headnotes

  1. FRANCHISE TAX-tax erroneously paid, when refunded. Upon review of EDWARD J. BRUNDAGE, Attorney General; FLOYD I. BRIT-

FRANCHISE TAX-tax erroneously paid, when refunded. Upon review of the evidence the court upon the grounds of social justice and equity awards a refund to claimant the amount of the tax erroneously paid. CUTTING, MOORE & SIDLEY, for claimant. EDWARD J. BRUNDAGE, Attorney General; FLOYD I. BRITTON, Assistant Attorney General, for respondent.

MR. JUSTICE LEECH delivered the opinion of the court:

This is a claim for the refund of franchise taxes erroneously paid to the Secretary of State of the State of Illinois, by above claimant, in the amount of $22,635.05.

The demurrer filed by the Attorney General of the State of Illinois is, as a matter of law, sustained.

On the grounds of equity and social justice, we award claimant the sum of $22,635.05.

Official volume 5 (Containing cases in which opinions were filed between July 1, 1923–June 30, 1927)  ·  All opinions in this volume  ·  Also on CourtListener

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