Court of Claims of Illinois September 26, 1997, No. 96-CC-3412 (Schwartz v. State)

OPINION

Epstein, J.

This is a former wife’s claim for half of an Illinois income tax refund jointly claimed by and jointly payable to her and her former husband that was erroneously paid to him. The State says she should sue him for the money, rather than have the State pay twice. She replies that she tried, but he is broke. The State says that is not good enough.