Schmania v. State, 5 Ill. Ct. Cl. 115 (1925)

April 16, 1925 · Illinois Court of Claims · No. 876

5 Ill. Ct. Cl. 115

(No. 876

Claimant awarded $244.26.)

Frank Schmania, Executor of the Estate of Lorenz Schmania, Deceased, Claimant, vs. State of Illinois, Respondent.

Opinion filed April 16, 1925.

Inheritance tax — when claimant entitled to refund. Bee. 10. Where an inheritance tax has been erroneously paid under an order of the county judge, and an appeal is taken to the county court and upon a hearing thereon, it is shown that the tax was paid under an erroneous order of the county judge: Held, claimant entitled to a refund of the tax erroneously paid, under Sec. 10, Inheritance Tax Law.

E. H. Wegener, for claimant.

Oscar E. Carlstrom, Attorney General; S. S. DuHamel, Assistant Attorney General, for respondent.

Mr. Justice Phillips

delivered the opinion of the court:

The claimant, Frank Schmania, executor of the estate of Lorenz Schmania, deceased, brings this suit for a refund of inheritance tax erroneously paid under Section 10 of the inheritance tax law in the sum of $244.26, which amount was paid by an erroneous order of the county judge.

An appeal was in due time taken to the county court, and on proper hearing at which the Attorney General was represented the county court revérsed the order and ordered the said sum, so erroneously paid, refunded.

The evidence supports the claim, which is likewise admitted by the Attorney General in this case, who consents to an award for the sum so erroneously paid.

An award in the sum of $244.26 to claimant.