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Alfred Decker & Cohn, Inc. v. State of Illinois

5 Ill. Ct. Cl. 132 Illinois Court of Claims Filed 1925-05-01 No. 721
Disposition: (No. 721-Claimant awarded $1,560.00.) Award: $1,560.00 Agency: Secretary of State
Cite as: Alfred Decker & Cohn, Inc. v. State of Illinois, 5 Ill. Ct. Cl. 132 (1925)

SOCIETY FOR VISUAL EDUCATION, INC., v. STATE OF ILLINOIS, Respondent.

Case summary

The claimant sought a refund of a franchise tax erroneously paid to the Secretary of State in 1921 and 1922. The court sustained the state's demurrer as a matter of law but awarded the amount on equitable grounds.

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. FRANCHISE TAX-when award will be made for refund. This case is controlled by the decision of the court in Alfred Decker & Cohn, Inc. v. State.

FRANCHISE TAX-when award will be made for refund. This case is controlled by the decision of the court in Alfred Decker & Cohn, Inc. v. State. BROWN, HAY & STEPHENS, 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 $1560.00 franchise tax erroneously paid the Secretary of State of the State of Illinois in the years 1921 and 1922.

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

On the grounds of equity and social justice, we award claimant the sum of $1560.00.

Official volume 5 (Containing cases in which opinions were filed between July 1, 1923–June 30, 1927)  ·  All opinions in this volume  ·  Also on CourtListener

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