Scoa Industries, Inc. v. Howlett

This is an appeal from an order of the circuit court of Cook County denying defendant’s motion to dismiss and for summary judgment, granting plaintiffs motion for summary judgment, and entering judgment for plaintiff and against defendant in the sum of $8,824.09, plus interest. Defendant seeks reversal of the judgment order and contends that:(1) the doctrine of sovereign immunity bars the action;(2) the tax was paid voluntarily and cannot be recovered;(3) the Illinois Court of Claims has exclusive jurisdiction;(4) plaintiff failed to exhaust its administrative remedies; and(5) the claim is…