Legal Opinion

Coonley v. State

Court of Claims of Illinois

Decided September 8, 1931No. 1658Published

1Opinion of the CourtJustice Thomas

This claim is for the refund of $1,161.05 inheritance, taxes alleged to have been erroneously paid because of a mutual mistake of fact. The tax was paid by the executors of Phoebe Seipp, deceased. The facts have been stipulated, the stipulation showing: that Phoebe Seipp died October 28, 1927; that an appraiser was appointed to appraise the property of her estate; that on May 3,1928, the County Court of Cook County entered an order fixing the amount of inheritance tax due at the sum of $57,761.06; that on April 27, 1928, the executors paid the County Treasurer of Cook County $54,873.01, being…

2Cases cited4 opinions

  1. Keystone Hardware & Furniture Co. v. State Road CommissionWest Virginia Court of Claims · 1950
  2. McGhee v. WrightIllinois Supreme Court · 1855
  3. Montgomery v. United StatesUnited States Court of Claims · 1869
  4. Gray v. McCanceIllinois Supreme Court · 1853

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