Legal Opinion
J. C. Penney Co. v. Tax Commission
Wisconsin Supreme Court
Decided April 18, 1941PublishedCited by 16 opinions
1Opinion of the CourtRoseNberry, C. J.
• On remand from the supreme court of the United States. This case was originally reported in 233 Wis. 286, 289 N. W. 677, 126 A. L. R. 1333. In reversing the case the supreme court of the United States said:
“ ‘For the privilege of declaring and receiving dividends, out of income derived from property located and business transacted in’ Wisconsin, an exaction ‘equal to two and one half per centum of the amount of such dividends declared and paid by all corporations (foreign and local)’ is the additional tax now before us. In the enforcement of this measure against foreign corporations, the…
2Cases cited6 opinions
- Erie Railroad v. TompkinsSupreme Court of the United States · 1938
- Swift v. TysonSupreme Court of the United States · 1842
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- State ex rel. Sallie F. Moon Co. v. Wisconsin Tax CommissionWisconsin Supreme Court · 1917
- State ex rel. Froedtert Grain & Malting Co. v. Tax CommissionWisconsin Supreme Court · 1936
1 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- International Harvester Co. v. Wisconsin Dept. of TaxationSupreme Court of the United States · 1944
- Department of Revenue v. Moebius Printing Co.Wisconsin Supreme Court · 1979
- International Harvester Co. v. Wisconsin Department of TaxationSupreme Court of the United States · 1944
- Libby, McNeill & Libby v. Department of TaxationWisconsin Supreme Court · 1952
- Wisconsin Gas & Electric Co. v. United StatesSupreme Court of the United States · 1944
11 more not listed; retrieve them via the Exa API.