Legacy General 5 awarded 1920s F. H. Noble & Co. v. State of Illinois 5 Ill. Ct. Cl. 179 1925-05-01 (No. 867-Claimant awarded $500.00.) /opinions/v05-p0199-1/ F. H. NOBLE & CO., Claimant, v. STATE OF ILLINOIS, Respondent.
Case summary
Claimant sought a refund of franchise tax paid in error for 1923 and 1924. The court found a refund was due and, with the Attorney General's stipulation, awarded $500.00.
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 may be made. There being no dispute as
FRANCHISE TAX-when refund may be made. There being no dispute as to the law and facts in this case, the court enters an award in favor of claimant. ROBERT F. KOLB, for claimant.
OSCAR E. CARLSTROM, Attorney General; EDWARD C. FITCH, Assistant Attorney General, for respondent.
MR. CHIEF JUSTICE CLARITY delivered the opinion of the court:
This is an action for a refund of franchise tax which it is alleged was paid by claimant in error to the Secretary of State for the years 1923 and 1924. It appears to the court from the record that there should be a refund as claimed and the Attorney General coming in files his stipulation admitting that claimant is in equity and good conscience entitled to a refund in the sum of $500.00.
Therefore it is recommended by this court that claimant be allowed the sum of $500.00.
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
This text is OCR/derived from the official volume and may contain errors. The
PDF is authoritative. Boundary pages shared with the adjacent
opinion are reproduced whole, so the page image may show a neighbor's opening or
closing lines; the transcript text itself is opinion-scoped. See
About & sources.