{
  "id": 2784393,
  "name": "H. L. Allison, d/b/a Beal Supply Company, Claimant, vs. State of Illinois, Respondent",
  "name_abbreviation": "Allison v. State",
  "decision_date": "1965-11-09",
  "docket_number": "No. 5229",
  "first_page": "264",
  "last_page": "266",
  "citations": [
    {
      "type": "official",
      "cite": "25 Ill. Ct. Cl. 264"
    }
  ],
  "court": {
    "name_abbreviation": "Ill. Ct. Cl.",
    "id": 8793,
    "name": "Illinois Court of Claims"
  },
  "jurisdiction": {
    "id": 29,
    "name_long": "Illinois",
    "name": "Ill."
  },
  "cites_to": [],
  "analysis": {
    "cardinality": 268,
    "char_count": 3426,
    "ocr_confidence": 0.735,
    "sha256": "6eae2d0a1604b12e5a8b4f462b130239577f96d19de80d32105924f633656e70",
    "simhash": "1:91e4fd4430e57347",
    "word_count": 553
  },
  "last_updated": "2023-07-14T21:18:55.670219+00:00",
  "provenance": {
    "date_added": "2019-08-29",
    "source": "Harvard",
    "batch": "2018"
  },
  "casebody": {
    "judges": [],
    "parties": [
      "H. L. Allison, d/b/a Beal Supply Company, Claimant, vs. State of Illinois, Respondent."
    ],
    "opinions": [
      {
        "text": "Dove, J.\nThis action was instituted by claimant, H. L. Allison, d/b/a Beal Supply Company, of Springfield, Illinois, for refund of $695.64 for Retailers Occupation Tax, which was assessed and paid by claimant on sales of commodities and supplies furnished to the Department of Public Safety, Illinois State Penitentiary, Menard, Illinois. Subsequently a stipulation was entered into by and between the attorneys for claimant and the Attorney General of the State of Illinois, representing respondent.\nThe stipulation sets forth the Departmental Report, which is in the following words and figures, viz:\n\u201cMemo to: Hon. James A. Ronan Director of Finance\n\u201cSubject: Reg. No. 612-621\nH. L. Allison d/b/a Beal Supply Co.\n409 % E. Capitol Ave.\nSpringfield, Illinois\n\u201cIn answer to your memorandum directed to Mr. Leo Nickelson, Supervising Tax Auditor, District No. 7, Springfield, Illinois outlined herein are the facts as indicated after an examination of the audit papers by Mr. Richard Mentel, District Administrator, Mr. Leo Nickelson, District Supervising Tax Auditor, and myself.\n\u201cThe audit examination on this account was concluded by the Department\u2019s Auditor, Mr. Victor Wilkinson, on December 5, 1963. A tax deficiency of $732.79 was found at that time, and payment of the amended return was made by two (2) checks, one in the amount of $695.64, check No. 4618, dated December 5, 1963, and indicated in your file as exhibit No. 28.\n\u201cThe audit papers indicate the following:\n1. Total Amount of Taxable Sales .............. $17,664.73\nTax Paid R.O.T........................ 644.47\nTax Paid M.T.......................... 88.32\nTotal Tax Paid............... $ 732.79\n2. Sales to Menard Penitentiary claimed as SB 503 by Beal, and disallowed in the audit for period 8/1/61 thru 1/31/63.\nTotal Sales and reconciled by exhibits Nos. 1 thru 27\nTotal Sales ............................ $16,426.36\nTax Paid on this Amount R.O.T......... 574.92\nTax Paid on this Amount M.T........... 82.13\nTotal Tax Paid\n$ 657.05\nExhibits as follows:\nExhibit Nos. Invoice Date Amount\n1 and 13 8/61 $ 655.00\n2 and 14 12/61 1,482.00\n3, 15, 16, and 17 2/62 $1,335.35)\n$ 380.75 ) 2,553.75\n$ 837.65)\n4 and 18 2/62 $ 325.00\n5 and 19 3/62 761.50\n6 and 20 4/62 941.61\n7 and 21 4/62 1,088.64\n8 and 22 5/62 1,510.00\n9 and 23 7/62 1,058.94\n10 and 24 10/62 2,957.56\n11, 25, and 26 10/62 1,185.00)\n1/63 1,185.00) 2,370.00\n12 and 27 11/62 722.36\n$16,426.36\nThe tax rate used to compute the tax was at 3% and 3%%.\nTherefore, it is our considered judgment that the total tax collected by the Department of Revenue on the items in question amounted to a total of $657.05, of which $574.92 was R.O.T. and $82.13 was Municipal Tax.\nAttached is the file forwarded to Mr. Nickelson, and if the Department can be of any further service, please so advise.\n/s/ CJF\nClaude J. Flynn Chief of Field Operations\"\nThe stipulation further provided that claimant was entitled to, and the State of Illinois should refund, the said sum of $657.05.\nIn view of the stipulation of the parties hereto, supported by the Report of the Department of Revenue, an award is entered in favor of claimant in the sum of $657.05.",
        "type": "majority",
        "author": "Dove, J."
      }
    ],
    "attorneys": [
      "Briggle and Thomas, Attorneys for Claimant.",
      "William G. Clark, Attorney General; Lee D. Martin, Assistant Attorney General, for Respondent."
    ],
    "corrections": "",
    "head_matter": "(No. 5229\nH. L. Allison, d/b/a Beal Supply Company, Claimant, vs. State of Illinois, Respondent.\nOpinion filed November 9, 1965.\nBriggle and Thomas, Attorneys for Claimant.\nWilliam G. Clark, Attorney General; Lee D. Martin, Assistant Attorney General, for Respondent."
  },
  "file_name": "0264-01",
  "first_page_order": 300,
  "last_page_order": 302
}