{
  "id": 2841299,
  "name": "Eben P. Clapp v. State of Illinois",
  "name_abbreviation": "Clapp v. State",
  "decision_date": "1922-09-11",
  "docket_number": "",
  "first_page": "230",
  "last_page": "230",
  "citations": [
    {
      "type": "official",
      "cite": "4 Ill. Ct. Cl. 230"
    }
  ],
  "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": 135,
    "char_count": 2078,
    "ocr_confidence": 0.481,
    "sha256": "a61895d5887f0f274e1b2ba1782dac5b6f9ee6cdd00aab1e988a394acdeda1f0",
    "simhash": "1:570e9744d42cc034",
    "word_count": 320
  },
  "last_updated": "2023-07-14T18:11:37.214460+00:00",
  "provenance": {
    "date_added": "2019-08-29",
    "source": "Harvard",
    "batch": "2018"
  },
  "casebody": {
    "judges": [],
    "parties": [
      "Eben P. Clapp v. State of Illinois."
    ],
    "opinions": [
      {
        "text": "This is a claim for refund of certain, inheritance taxes assessed by the County Judge of Cook County, Illinois, in the estate of Mary N. Clapp, deceased.\nAt the death of said deceased, she left surviving, her husband, the claimant, Eben P. Clapp, who took out letters of administration, and one child, Matthew M. Clapp, a minor son, as her only child, and only heirs at law her surviving. Claimant was also appointed guardian of said Matthew M. Clapp.\nThe claim is based upon an order of the County Court of Cook County upon an appeal from the order of the County Judge aforesaid, reducing the assessment so erroneously made by the County Judge.\nThe appeal was taken in due time, and the evidence and facts submitted in the case and admitted by the State, and are as follows:\nMary S\". Clapp> decedent, died March 31st, 1920, Inheritance Tax assessed by County Judge of Cook County, September 30th, 1920, less 5% discount. Order entered by Court on appeal May 4th, 1921.\nEben P. Clapp:\nAmount assessed by County Judge............ $66,046.27\nAmount paid under said assessment......... $62,743.95\nAmount assessed by County Court on appeal.. $63,953.49\nAmount due under order on appeal..,......... $60,755.82\nBefund due Eben P. Clapp, individually..................$ 1,988.13\nMatthew H. Clapp, minor:\nAmount assessed by County Judge.........$150,492.55\nAmount paid under said order............. . $142,967.92\nAmount fixed by County Court on appeal.. .$146,306.97\nAmount due under said order................. $138,991.62\nBefund due Eben P. Clapp, guardian of Matthew M. Clapp,\nminor ................................................$ 3,976.30\nThe Court under above facts, accordingly award to Eben P. Clapp, individually, $1,988.13; and to Eben P. Clapp, guardian of Matthew IST. Clapp, minor, $3,976.30.",
        "type": "majority",
        "author": null
      }
    ],
    "attorneys": [
      "Edward J. Brundage, Attorney General, for State."
    ],
    "corrections": "",
    "head_matter": "Eben P. Clapp v. State of Illinois.\nOpinion filed September 11, 1922.\nInhekitance Tax \u2014 When refund will be made. Under the fact proved and admitted by the State, the Court awards claimant the amount of inheritance tax over-paid.\nEdward J. Brundage, Attorney General, for State."
  },
  "file_name": "0230-01",
  "first_page_order": 246,
  "last_page_order": 246
}