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BAILLIE v. RAOUL

NO. 4-18-0655.

137 N.E.3d 240 (2019)

2019 IL App (4th) 180655

Glenda J. BAILLIE, as Executor for the Estate of John F. Baillie, Deceased, Plaintiff-Appellant, v. Kwame RAOUL, in His Official Capacity as Attorney General of the State of Illinois, and Michael W. Frerichs, in His Official Capacity as Treasurer of the State of Illinois, Defendants-Appellees.

Appellate Court of Illinois, Fourth District.

FILED October 16, 2019.

Attorney(s) appearing for the Case

Jeremy J. Stoller , of Stoller Law Office, of El Paso, and John R. Simpson , of Sorling Northrup, of Springfield, for appellant.

Kwame Raoul , Attorney General, of Chicago ( Jane Elinor Notz , Solicitor General, and Carl J. Elitz , Assistant Attorney General, of counsel), for appellees.

OPINION

¶ 1 This is an action pursuant to the State Officers and Employees Money Disposition Act (30 ILCS 230/1 to 6a (West 2014)), which allows taxpayers to voluntarily pay taxes under protest and then sue the government for a refund. The tax in question here is...

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