Illinois Court of Claims Opinions
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Central Trust Co. of Illinois v. State of Illinois

4 Ill. Ct. Cl. 224 Illinois Court of Claims Filed 1922-05-09
Disposition: awarded Award: $5,228.24
Cite as: Central Trust Co. of Illinois v. State of Illinois, 4 Ill. Ct. Cl. 224 (1922)
Legacy General 4 awarded 1920s Central Trust Co. of Illinois v. State of Illinois 4 Ill. Ct. Cl. 224 1922-05-09 awarded /opinions/v04-p0239-1/

CENTRAL TRUST COMPANY OF ILLINOIS, EXECUTOR OF THE ESTATE OF GEORGE H. CLARK, DECEASED v. STATE OF ILLINOIS.

Case summary

The executor of George H. Clark's estate claimed a refund of inheritance tax overpayment. The court awarded the full amount claimed plus interest, as the state 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

  1. INHERITANCE TAX-when claimant entitled to a refund. There being no

CENTRAL TRUST COMPANY OF ILLINOIS, EXECUTOR OF THE ESTATE OF

GEORGE H. CLARK, DECEASED

v.

STATE OF ILLINOIS.

Opinion filed May 9, 1922.

INHERITANCE TAX-when claimant entitled to a refund. There being no dispute as to the facts and law governing this case the Court enters an order in favor of claimant for the amount of his claim.

Edward J. Brundage, Attorney General, for State.

This is a claim of the Central Trust Company, of Illinois, executor of the estate of George H. Clark, deceased, for a refund of inheritance tax in the amount of five thousand two hundred twenty-eight and 24/100 ($5,228.24) dollars, together with interest at the rate of three (3) per cent per annum from July 20th, 1920. No objection or defense of the claim is interposed by or on behalf of the State and the Attorney General representing defendant; consents to an award herein in the sum of five thousand two hundred twenty-eight and 24/100 ($5,228.24) dollars, together with interest at the rate of three (3) per cent per annum from July 20, 1920.

We therefore award the claimant the sum of five thousand two hundred twenty-eight and 24/100 ($5,228.24) dollars, together with interest at the rate of three (3) per cent per annum from July 20th, 1920, to date voucher is issued upon appropriation by Legislature.

Official volume 4 (Compiled and Reported by the Authority of the State of Illinois 1923)  ·  All opinions in this volume  ·  Also on CourtListener

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