THE LUXKENHEIMER COMPANY, Claimant, v. STATE OF ILLINOIS, Respondent.

Case summary

The claimant sought recovery of franchise taxes and initial fees allegedly wrongfully collected by the Secretary of State. The court denied the claim because the claimant had an adequate remedy at law in courts of general jurisdiction, as stated in prior similar cases.

Claim type: Tax Refund

Cases cited: Moline Plow Company v. State of Illinois; Geo. P. Ide & Co., Inc. v. State of Illinois, No. 1215

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

Headnotes

FRANCHISE TAX-when no award will be made. This claim was dis-

FRANCHISE TAX-when no award will be made. This claim was disallowed on the grounds that claimant had an adequate remedy at law in courts of general jurisdiction as expressed in the cases of Moline Plow Company v. State, and Geo. P. Ide & Co. Inc. v. State, No. 1215. GRAHAM & GRAHAM, for claimant. OSCAR E. CARLSTROM, Attorney General; DAVID J. KADYK, Assistant Attorney General, for respondent.

Mr. CHIEF JUSTICE CLARITY delivered the opinion of the court:

The claimant, an Ohio corporation, seeks to recover on account of franchise taxes and initial fees alleged to be wrongfully collected by the Secretary of State.

This court is of the opinion that claimant had an adequate remedy at law in courts of general jurisdiction as expressed by this court in the opinion filed in the case of the Moline Plow Company v. State of Illinois, and in the case of Geo. P. Ide & Co., Inc., v. State of Illinois, No. 1215.

Therefore it is recommended by this court that this claim be disallowed.