Legal Opinion

American Can Co. v. Gill

Illinois Supreme Court

Decided October 14, 1936No. 23631 Judgment affirmedPublishedCited by 28 opinions

1Opinion of the CourtJustice Orr

By a petition filed in the county court of Cook county appellant sought a tax refund under section 268 of the general Revenue law. Upon the entry of an order there denying the refund and dismissing the petition the present direct appeal was taken.

The facts are undisputed. The alleged double assessment consisted of the assessment of a steel tank as an improvement on appellant’s land in the sum of $2201, which by error was entered in the assessment books in the sum of $220,100. A wooden tank was in the same manner assessed at $620 and by like error the assessment was entered at $62,000. These…

2Cases cited2 opinions

  1. Cooper Kanaley & Co. v. GillIllinois Supreme Court · 1936
  2. Lefevre v. County of LeeIllinois Supreme Court · 1933

3Cited by28 opinions

  1. Burley v. LindheimerIllinois Supreme Court · 1937
  2. Aldens, Inc. v. RosewellAppellate Court of Illinois · 1979
  3. Potter v. StateCourt of Claims of Illinois · 1948
  4. Smith v. StateCourt of Claims of Illinois · 1953
  5. Warren v. StateCourt of Claims of Illinois · 1945

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