Pabst v. Department of Taxation

This appeal presents these two questions:(1) Was the instant inter vivos trust “administered” in Wisconsin during the years 1952, 1953, and 1954, within the meaning of sec. 71.08 (8), Stats.?(2) If sec. 71.08 (8), Stats., is construed to subject the income of this trust for these three years to Wisconsin income tax, does this statute as so construed violate the due-process clause of the Fourteenth amendment to the United States constitution?

Administration of the Trust in Wisconsin.

Sec. 71.08 (8), Stats., during the three-year period in question provided in part as follows:

“Trustees of trust…