JOHN CONNAGHAN, et al., Claimant, v. STATE OF ILLINOIS, Respondent.

Case summary

Claimants sought a refund of inheritance taxes overpaid under Section 25 of the Illinois Inheritance Tax law. The court re-assessed the tax, found an overpayment, and awarded $433.02 plus interest.

Claim type: Tax Refund

Statutes cited: Section 25, Illinois Inheritance Tax laws

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Headnotes

INHERITANCE TAX-when claimant entitled to refund. Sec. 25. There OSCAR E. CARLSTROM, Attorney General; FRANK R. EAGLE-

INHERITANCE TAX-when claimant entitled to refund. Sec. 25. There being no dispute as to the law and facts in the case the court enters an award in favor of claimant. MARTINDALE & MARTINDALE, for claimant. OSCAR E. CARLSTROM, Attorney General; FRANK R. EAGLETON, Assistant Attorney General, for respondent.

Mr. JUSTICE PHILLIPS delivered the opinion of the court:

John Connaghan et al, claimants, file this claim for refund of inheritance taxes to be due them under the provisions of Section 25, Illinois Inheritance Tax laws.

It appears that claimant paid the sum of $443.39 with interest $32.87 equal $476.26.

Later, on proper petition, the court re-assessed said tax in sum of $32.00 and the interest thereon, to-wit: $2.40, equal $34.40 due as inheritance tax, showing the sum of $441.86 less 2% retained by the county treasurer of Adams county, being the sum of $8.84, leaving a balance due for refund to claimants the sum of $433.02, together with interest thereon at 3% per annum from February 1, 1924, to this date, which is ordered paid to claimants, John Connaghan, Daniel Connaghan, James Connaghan, Mary Connaghan, Rose Gmeiner, Mary Warrell, Margaret Robinson and Bridget Flannagan or their legal representatives.