Adams v. Nudelman

The complaint in this case, which was filed in the circuit court of Sangamon county, is joined in by forty-eight contractors, each of whom is alleged to have made erroneous payments to the Department of Finance under the provisions of the Retailers’ Occupation Tax act. The total of the amount so alleged is approximately $115,000, and it is further alleged that each of these payments was found to be erroneous under a decision of this court in Herlihy Mid-Continent Co. v. Nudelman, 367 Ill. 600. It is further alleged that none of the plaintiffs has any further tax liability and that a credit…