WILL & BAUMER CANDLE CO., INC., Claimant, v. STATE OF ILLINOIS, Respondent.

Case summary

The claimant sought a refund of a franchise tax, but the court denied the claim, following its decision in Moline Plow Co. v. State.

Claim type: Tax Refund

Cases cited: Moline Plow Co. v. State, No. 687a

AI-generated summary from the opinion text — may contain errors. The opinion text and PDF above are the official record.

Headnotes

FRANCHISE TAX-when court without jurisdiction to refund. The decision of the court announced in the case of Moline Plow Co. v. State, supra, governs this claim.

FRANCHISE TAX-when court without jurisdiction to refund. The decision of the court announced in the case of Moline Plow Co. v. State, supra, governs this claim. ALBERT J. WILL, 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:

For the reasons set forth in the opinion filed in this court in the case of Moline Plow Company v. State of Illinois, No. 687a, this claim is disallowed.