BRENNAN PACKING COMPANY, Claimant, v. STATE OF ILLINOIS, Respondent.

Case summary

The claimant sought a refund of franchise taxes erroneously paid to the Secretary of State in 1921. The court sustained the Attorney General's demurrer as a matter of law but awarded the claimant $5,000 on grounds of social justice and equity.

Claim type: Tax Refund

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Headnotes

FRANCHISE TAX-when refund will be awarded. This case is controlled

FRANCHISE TAX-when refund will be awarded. This case is controlled by the decision of the court in Herenden Milling Co. v. State, supra. MORAN, PALTZER & O'DONNELL, 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 refund of franchise taxes erroneously paid to the Secretary of State of the State of Illinois, by above named claimant in the year 1921, in the amount of $5,000.00.

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

On the grounds of social justice and equity, we award claimant the sum of $5,000.00.