SPOEHR'S, ACORPORATION, 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 claimant $6,043.35 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

FRANCHISE TAX-when refund may be made. This case is similar to that

FRANCHISE TAX-when refund may be made. This case is similar to that of Herndon Milling Co. v. State, supra, and the decision of the court in that case governs this claim. MORAN, PATZER & O'DONNELL, for claimant. OSCAR E. CARLSTROM, Attorney General; EDWARD C. FITCH, 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 claimant, the total amount paid in excess of tax due being $6043.35.

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 $6043.35. [*142]

U. S. COLD STORAGE CO. v. STATE OF ILLINOIS.