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H. W. Gossard Co. v. State of Illinois

5 Ill. Ct. Cl. 135 Illinois Court of Claims Filed 1925-05-01 No. 781
Disposition: (No. 781-Claimant awarded $1,178.11.) Award: $1,178.11 Agency: Secretary of State
Cite as: H. W. Gossard Co. v. State of Illinois, 5 Ill. Ct. Cl. 135 (1925)

H. W. GOSSARD COMPANY, Claimant, v. STATE OF ILLINOIS, RESPONDENT.

Case summary

The claimant sought a refund of franchise taxes erroneously paid to the Secretary of State for 1921 and 1922. The court sustained the Attorney General's demurrer but awarded the claimant $1,178.11 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 refund awarded. This case is controlled by the

FRANCHISE TAX-when refund awarded. This case is controlled by the decision of the court in the case of Herndon Milling Co. v. State, supra. MORAN, MAYER & O'DONNELL, for claimant. OSCAR E. CARLSTROM, Attorney General; EDWARD C. FITCH, ASSISTANT ATTORNEY GENERAL, for respondent.

MR. JUSTICE LEACH delivered the opinion of the court:

This is a claim to recover the franchise taxes erroneously paid to the Secretary of State of the State of Illinois, by the [*136] above named claimant in the years 1921 and 1922, the excess tax paid by claimant amounting to $1,178.11.

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

We award claimant above named the sum of $1,178.11, on the grounds of equity and social justice.

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