PIGGLY WIGGLY STORES INC., Claimant, v. STATE OF ILLINOIS, Respondent.

Case summary

The claimant sought a refund of franchise taxes erroneously paid to the Secretary of State for the years 1920, 1921, and 1922. The court sustained the Attorney General's demurrer as a matter of law but awarded the claimant $5,914.76 on grounds of equity and social justice.

Claim type: Tax Refund

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Headnotes

FRANCHISE TAX-when refund will be made. This case is governed by

FRANCHISE TAX-when refund will be made. This case is governed by the decision of the court in Falcante Roofing Co. v. State, supra. 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, in the years 1920, 1921 and 1922, by the above named claimant, total excess paid amounting to $5914.76.

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

We award claimant the sum of $5914.76, on the grounds of equity and social justice.