FANSTEEL PRODUCTS CO., Claimant, v. STATE OF ILLINOIS, Respondent.

Case summary

The claimant sought recovery of franchise taxes erroneously paid for 1920-1922. The court sustained the Attorney General's demurrer as a matter of law but, on equitable grounds, awarded the claimant $5,700.00.

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-when refund awarded. This case is similar to that of

FRANCHISE TAX-when refund awarded. This case is similar to that of Herenden Milling Co. v. State, supra, and the decision of the court there announced governs this claim. LEVINSON, BECKER, SCHWARTZ & FRANK, for claimant. OSCAR E. CARLSTROM, Attorney General; EDWARD C. FITCH, Assistant Attorney General, for respondent.

MR. JUSTICE LEECH delivered the opinion of the court:

This is a claim for the recovery of franchise tax erroneously paid the State of Illinois in the years 1920, 1921 and 1922, amounting in all to $5,700.00.

Demurrer filed by the Attorney General of the State of Illinois, is, as a matter of law, sustained.

On the grounds of equity and social justice, we award claimant the sum of $5,700.00.