HOLLAND BUTTER COMPANY, Claimant, v. STATE OF ILLINOIS. Respondent.

Case summary

The claimant sought a refund of corporate franchise tax paid for the period July 1, 1930 to June 30, 1931, after ceasing business on July 19, 1930. The court, following the Attorney General's recommendation, allowed the refund of $49.17.

Claim type: Tax Refund

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Headnotes

FRANCHISE TAX-when award will be made. Where it appears that

FRANCHISE TAX-when award will be made. Where it appears that franchise tax has been paid to cover a period subsequent to the date it ceased to do business in this State, an award will be made for such tax erroneously paid. GEORGE H. WHITE, for claimant. OSCAR E. CARLSTROM, Attorney General; CARL I. DIETZ, Assistant Attorney General, for respondent.

Mr. CHIEF JUSTICE CLARRY delivered the opinion of the court:

This is a claim for refund of corporate franchise tax in the sum of Forty-nine 17/100 ($49.17) Dollars, for period commencing July 1st, 1930 and ending June 30th, 1931. It appears by stipulation that said corporation ceased doing [*513] business after July 19th, 1930. It is recommended by the Attorney General that claim for refund as above set forth be allowed.

Therefore it is recommended by this court that claimant be allowed the sum of Forty-nine 17/100 ($49.17) Dollars.