UNITED STATES COLD STORAGE COMPANY, Claimant, v. STATE OF ILLINOIS, Respondent.

Case summary

Claimant sought refund of franchise taxes erroneously paid to the Secretary of State in 1921-1923. The court sustained the Attorney General's demurrer as a matter of law but awarded $3,562.50 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 for overpayment may be made. Where

FRANCHISE TAX-when refund for overpayment may be made. Where there has been an overpayment of a franchise tax, the court may on the ground of social justice and equity award a refund of the excess paid. MORAN, PALTZER & 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 certain portions of franchise taxes paid by above named claimant, erroneously, to the Secretary of State, of the State of Illinois, in the years 1921, 1922 and 1923, total excess paid over amount due being $3502.50. [*143]

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 $3562.50.