MONTGOMERY WARD & COMPANY, ACORPORATION, Claimant, v. STATE OF ILLINOIS, Respondent.

Case summary

The claimant sought a refund of excess taxes paid. The court, following its reasoning in the Altorfer Brothers Company case, held that the claimant was entitled to the refund and awarded $55,104.46.

Claim type: Tax Refund

Cases cited: Altorfer Brothers Company

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 awarded. The decision of the EMINENT DOMAIN-judgment of court in condemnation proceeding bind- FORMER ADJUDICATION-same question cannot again be litigated. Where COURT OF CLAIMS-when without jurisdiction. The Court of Claims is

FRANCHISE TAX-when refund may be awarded. The decision of the court in the case of Adler Bros. v. State, controls in this case. MORAN, PFEIFFER & O'DONNELL, for claimant. OSCAR E. CARLSTROM, Attorney General; DAVID J. KADYK, Assistant Attorney General, for respondent.

Mr. JUSTICE LEEMON delivered the opinion of the court:

The claim in this case is for the repayment of excess taxes [*400] paid by the claimant. The facts are not in controversy in this case and are substantially the same as those in the case of Altorfer Brothers Company, in which we have filed an opinion today. The questions of law involved are also the same.

There is no question involved here of the Statute of Limitations. For the reasons given in the Altorfer case, we, therefore, are of the opinion that this claimant is entitled to the refund of excess taxes paid aggregating $55,104.46 and that the State should in equity and good conscience repay this sum. The sum is hereby awarded.