Crane Co. v. Carson

The bills in these three consolidated causes were filed by Crane Company, an Illinois corporation, against the Commissioner of Finance and Taxation, to recover al*355leged overpayment of franchise and excise taxes for the years 1945, 1946, and 1947. The first suit seeks a recovery of $35,951.92, overpayment of excise tax for the years 1945 and 1946. The second suit seeks recovery of $6,055.28, representing franchise tax paid under protest for the year 1947. The third suit seeks recovery of excise tax paid under protest for the year 1947 in the sum of $46,253.05.

Defendant Commissioner filed…