State v. Bullen
Wisconsin Supreme Court
Appeals from a judgment of the circuit court for Wauke-sha county: Mabtiw L. Lueoe, Circuit Judge. The circuit court for Waukesha county fixed an inheritance tax upon the estate of George Bullen, deceased, at $20,184.71. The Bullen heirs and the state appealed, which appeals were heard together. It appears from the established facts that George Bullen, a citizen of Wisconsin, died at his home near Oconomowoc September 10, 1908, aged sixty-two years.
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Appeals from a judgment of the circuit court for Wauke-sha county: Mabtiw L. Lueoe, Circuit Judge. The circuit court for Waukesha county fixed an inheritance tax upon the estate of George Bullen, deceased, at $20,184.71. The Bullen heirs and the state appealed, which appeals were heard together. It appears from the established facts that George Bullen, a citizen of Wisconsin, died at his home near Oconomowoc September 10, 1908, aged sixty-two years. He left a widow and four sons, three of whom are minors. At the time of his death he had on deposit in checking accounts in Chicago banks…
1Opinion of the CourtEebwiN, J.
We shall first consider the appeal on the part of the Bullen heirs. Counsel say in their brief that there is *518but one question for determination by tbis court, namely: “Can tbe state of Wisconsin tax a contract made by one of its residents wben in a foreign state, whereby be transfers property wbicb is tben in tbe foreign state and wbicb never bas been in tbe state of Wisconsin, even though constructively tbe transfer was 'intended to take effect in possession or enjoyment at or after tbe death of tbe transferor V ” It is argued that tbe tax is not a tax of property, but an excise tax imposed…
2Cases cited16 opinions
- Matter of Estate of SwiftNew York Court of Appeals · 1893
- Nunnemacher v. StateWisconsin Supreme Court · 1906
- State v. PabstWisconsin Supreme Court · 1909
- Ford v. FordWisconsin Supreme Court · 1887
- In Re the Transfer Tax Upon the Estate of KeeneyNew York Court of Appeals · 1909
11 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Tyler v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1917
- Estate of StephensonWisconsin Supreme Court · 1920
- Estate of OppenheimerMontana Supreme Court · 1926
- State ex rel. Froedtert Grain & Malting Co. v. Tax CommissionWisconsin Supreme Court · 1936
- City of Atlanta v. StokesSupreme Court of Georgia · 1932
28 more not listed; retrieve them via the Exa API.