United Air Lines, Inc. v. Department of Treasury

Plaintiff filed this action March 12, 1968, in the Court of Claims to recover its 1967 franchise fee* 1 paid under protest. The trial judge decided the controversy on the basis of the pleadings, stipulated facts, and briefs of the parties. After filing extensive findings of fact and conclusions of law, the trial judge granted plaintiff’s claim and judgment entered in its favor against the State in the amount of $85,966 and interest. This appeal followed.

In 1966, plaintiff, a foreign corporation, served or did business at locations in 33 states, the District of Columbia, and Canada. That year…