Perkins v. Quinn

Illinois Appellate Court
Civil Court
Citation
Case Number: 
2012 IL App (1st) 113165
Decision Date: 
July 23, 2012
District: 
1st Dist.
Division/County: 
Cook Co.,1st Div.
Justice: 
KARNEZIS
Holding: 
Affirmed.
Executor of estate filed complaint for issuance of writ of mandamus against state governor, treasurer, and comptroller, alleging they were improperly withholding $111,870 he overpaid in Illinois estate tax. Court properly dismissed complaint with prejudice. Legislature had made appropriations for repayment of overpaid estate taxes in 2010 and 2011 but they have been exhausted, and no such appropriation was made in 2012; thus, no writ of mandamus can operate against appropriations. Irrelevant that executor relied on Attorney General's advice in calculating estate tax. (HALL and ROCHFORD, concurring.)