PHILOMENA L. GREULICH, EXECUTRIX OF THE ESTATE OF F. A. H. GREULICH, Deceased, Claimant, v. STATE OF ILLINOIS, Respondent.

Case summary

Claimant sought refund of inheritance taxes erroneously paid on property not taxable under Illinois law. The court awarded the full amount claimed, with the Attorney General's consent.

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

INHERITANCE TAX-property not taxable. Claimant entitled to refund.

INHERITANCE TAX-property not taxable. Claimant entitled to refund. When an inheritance tax has been assessed against an estate, and the tax paid and the property of the estate is not subject to taxation, claimant is entitled to a refund of the tax paid. FENOUS L. ANDERSON, for claimant. OSCAR E. CARLSTROM, Attorney General; S. S. DuHAYEL, Assistant Attorney General, for respondent.

MR. JUSTICE PHILLIPS delivered the opinion of the court:

The claimant files his claim for refund of inheritance taxes erroneously paid.

It was paid on property not taxable under the laws of Illinois. The Attorney General has examined the files and the evidence and consents to an award of the amount claimed.

On examination of the evidence the court hereby makes an award to claimant, Philomena L. Greulich, executrix the estate of F. A. H. Greulich, deceased, in the sum of $434.11.