Parmar v. Madigan
75 N.E.3d 1064
Ill. App. Ct.2017Background
- Parmar’s estate, Parmar died Jan 9, 2011; no Illinois estate tax due at death due to 2010–law; Public Act 96-1496 revived Illinois estate tax effective Jan 13, 2011 with retroactive application to deaths after Dec 31, 2010; amendment to 35 ILCS 405/2(b) applied retroactively to Parmar’s estate; Parmar’s executor filed Oct 2015 for declaratory relief on constitutionality; defendants moved to dismiss citing sovereign immunity and voluntary-payment doctrine; court dismissed and plaintiff appeals.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Sovereign immunity and officer-suit exception applicability | Parmar fits officer-suit exception; action against state actors allowed in circuit court | Sovereign immunity bars suit against the State; no waiver | Officer-suit exception applies; suit not barred by immunity |
| Waiver of immunity by Estate Tax Act provisions | Section 15(a) authorizes circuit court procedures for tax disputes | No explicit waiver; immunity remains | Not dispositive; court adopts officer-suit exception analysis and remands |
| Voluntary-payment doctrine applicability | Payment under duress or involuntary; not recoverable under doctrine | Payment voluntary; doctrine bars recovery unless statute permits | Payment involuntary under duress; voluntary-payment doctrine not alternative basis for dismissal |
Key Cases Cited
- Leetaru v. Board of Trustees of the University of Illinois, 2015 IL 117485 (Ill. 2015) (officer-suit exception governs sovereign immunity in appropriate cases)
- Geary v. Dominick’s Finer Foods, Inc., 129 Ill. 2d 389 (Ill. 1989) (duress or lack of knowledge renders tax payment involuntary)
- Ball v. Village of Streamwood, 281 Ill. App. 3d 679 (Ill. App. 1996) (duress as factor for voluntary-payment doctrine)
- Wexler v. Wirtz Corp., 211 Ill. 2d 18 (Ill. 2004) ( Protest Fund Act as recovery mechanism for voluntary payments)
- Harris v. ChartOne, 362 Ill. App. 3d 878 (Ill. App. 2005) (duress and facts informing involuntary payment analysis)
- Goldstein Oil Co. v. County of Cook, 156 Ill. App. 3d 180 (Ill. App. 1987) (duress, threats of litigation insufficient where no immediate penalties)