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4 Ill. Ct. Cl. 266

Wilson v. State

Court of Claims of Illinois

Decided November 28, 1922

Court of Claims of Illinois · decided 1922-11-28

Decided 1922-11-28

¶1This is a claim for refund of inheritance taxes erroneously assessed and erroneously paid.

¶2The decedent died May 30th, 1921, testate, a resident of Cook County, and claimant was duly appointed executrix of the will.

¶3The County Judge of said county assessed a total inheritance tax in the estate of $2,163.48, which less 5% which was paid November 30th, 1921.

¶4Thereafter, it ivas found that in making the appraisement, certain property was inadvertently and erroneously appraised and assessed, ivhich did not 'belong to deceased, and thereupon a petition was filed in the County Court, and the Attorney General duly notified of such procedure.

¶5On the 29th day of August, 1922, the County Court re-assessed the inheritance tax in said estate at $362.30, from which order, no appeal was taken. The amount actually due was found to be $344.21. The amount paid was $2,055.31. The difference between the last two sums is the amount due claimant on refund to wit: $1,711.10, and that

¶6amount is accordingly awarded to claimant without interest.

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