State ex rel. Howe v. Lee
Wisconsin Supreme Court
Appeal from a judgment of the circuit court for Rock county: George Grimm, Circuit Judge. Certiorari to review relator’s income assessment for the year 1918 made by the Rock county board of review of income taxes and approved on appeal by the tax commission.
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Appeal from a judgment of the circuit court for Rock county: George Grimm, Circuit Judge. Certiorari to review relator’s income assessment for the year 1918 made by the Rock county board of review of income taxes and approved on appeal by the tax commission. The relator returned his income for 1918 and the assessor added thereto the sum of $242,249, claimed to be profits made by the relator resulting from a sale to the General Motors Corporation about July 1, 1918, of the corporate assets of the Janesville Machine Company, of which relator was a stockholder. The assessor and the board of…
1Opinion of the Court
The following opinions were filed July 3, 1920:
Vinje, J.
Since the oral argument occurred defendant has filed with the clerk a written notice that he waives his appeal from the order denying his motion to quash the writ and asks that the case be considered upon the merits.
*384So considered the question is: Was there any competent, credible evidence to sustain the finding of the' board of review that the value of the corporate assets of the Janesville Machine Company on January 1, 1911, when the income tax law went into effect, was equal to the par value of its stock?
Upon certiorari the presumption…
2Cases cited3 opinions
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- State ex rel. Althen v. KleinWisconsin Supreme Court · 1914
- State ex rel. Spritka v. ParsonsWisconsin Supreme Court · 1913
3Cited by14 opinions
- State Ex Rel. Wasilewski v. Board of School Directors of MilwaukeeWisconsin Supreme Court · 1961
- General Accident Fire & Life Assurance Corp. v. Industrial CommissionWisconsin Supreme Court · 1937
- State ex rel. Van Dyke v. CaryWisconsin Supreme Court · 1923
- State ex rel. Bluemound Amusement Park, Inc. v. MayorWisconsin Supreme Court · 1932
- State ex rel. Dulaney v. NygaardWisconsin Supreme Court · 1921
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