Illinois Court of Claims Opinions
Legacy General
Download PDF

Independent Pneumatic Tool Company v. State of Illinois

5 Ill. Ct. Cl. 139 Illinois Court of Claims Filed 1925-05-01 No. 739
Disposition: (No. 739-Claimant awarded $5,896.64.) Award: $5,896.64 Agency: Secretary of State
Cite as: Independent Pneumatic Tool Company v. State of Illinois, 5 Ill. Ct. Cl. 139 (1925)

INDEPENDENT PNEUMATIC TOOL COMPANY, Claimant, v. STATE OF ILLINOIS, Respondent.

Case summary

Claimant sought refund of franchise taxes erroneously paid to the Secretary of State for 1921-1923. 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-when refund awarded. This case is similar to that of

FRANCHISE TAX-when refund awarded. This case is similar to that of Alfred Decker & Cohn, Inc. v. State, supra, and the decision of the court in that case governs this claim. MORAN, PALTZER & O'DONNELL, for claimant. OSCAR E. CARLSTROM, Attorney General; EDWARD C. FITCH, Assistant Attorney General, for respondent.

MR. JUSTICE LEACH delivered the opinion of the court:

This is a claim for the recovery of franchise taxes erroneously paid to the Secretary of State, of the State of Illinois, in the years 1921, 1922 and 1923, amounting in all to $5,896.64.

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 $5896.64.

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

This text is OCR/derived from the official volume and may contain errors. The PDF is authoritative. Boundary pages shared with the adjacent opinion are reproduced whole, so the page image may show a neighbor's opening or closing lines; the transcript text itself is opinion-scoped. See About & sources.