FEDERAL MATCH CORPORATION, Claimant, v. STATE OF ILLINOIS, Respondent.

Case summary

The claimant sought a refund of $393.72 in franchise tax erroneously paid to the Secretary of State. The court overruled the State's demurrer and awarded the claimant the full amount, as the State admitted the overpayment and consented to the award.

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-claimant entitled to refund when. There being no dis- OSCAR E. CARLSTROM, Attorney General; FRANK E. EAGLE-

FRANCHISE TAX-claimant entitled to refund when. There being no dispute as to the facts and no objection by the State, the court enters an award in favor of claimant. BENJ. F. CASSIDAY, for claimant. OSCAR E. CARLSTROM, Attorney General; FRANK E. EAGLETON, Assistant Attorney General, for respondent.

Mr. JUSTICE THOMAS delivered the opinion of the court:

This is a claim of the Federal Match Corporation for a refund of $393.72 franchise tax erroneously paid to the Secretary of State for the period beginning July 1, 1925, and ending June 30, 1926, in excess of the amount legally due under the provisions of the General Corporation Act.

The Attorney General first filed a demurrer on behalf of the State, and afterwards filed a statement, attached to which is a copy of a letter from the Secretary of State, admitting claimant is entitled to a refund of $393.72, and the Attorney General consents to an award in favor of claimant for that amount.

As the State was overpaid that amount, the demurrer will be overruled and claimant awarded the sum of $393.72.