FRANK SCHMANIA, EXECUTOR OF THE ESTATE OF LORENZ SCHMANIA, Deceased, Claimant, v. STATE OF ILLINOIS, Respondent.

Case summary

The claimant sought a refund of inheritance tax erroneously paid under Section 10 of the inheritance tax law. The court awarded the refund because the county court had reversed the erroneous order, the evidence supported the claim, and the Attorney General consented to the award.

Claim type: Tax Refund

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Headnotes

INHERITANCE TAX-when claimant entitled to refund. Sec. 10. Where

INHERITANCE TAX-when claimant entitled to refund. Sec. 10. Where an inheritance tax has been erroneously paid under an order of the county judge, and an appeal is taken to the county court and upon a hearing thereon, it is shown that the tax was paid under an erroneous order of the county judge: Held, claimant entitled to a refund of the tax erroneously paid, under Sec. 10, Inheritance Tax Law. E. H. WEGHEN, for claimant. OSCAR E. CARLSTROM, Attorney General; S. S. DUHAMEL, Assistant Attorney General, for respondent.

Mr. JUSTICE PHILLIPS delivered the opinion of the court:

The claimant, Frank Schmania, executor of the estate of Lorenz Schmania, deceased, brings this suit for a refund of inheritance tax erroneously paid under Section 10 of the inheritance tax law in the sum of $244.26, which amount was paid by an erroneous order of the county judge.

An appeal was in due time taken to the county court, and on proper hearing at which the Attorney General was represented the county court reversed the order and ordered the said sum, so erroneously paid, refunded.

The evidence supports the claim, which is likewise admitted by the Attorney General in this case, who consents to an award for the sum so erroneously paid.

An award in the sum of $244.26 to claimant.