State ex rel. Manitowoc Gas Co. v. Wisconsin Tax Commission
Wisconsin Supreme Court
[Appeal from a judgment of tlie circuit court for Dane county: E. Eay Stevews, Circuit Judge. This action involves the construction of sub. 3 of sec. 1087ot — 2, Stats. 1911, which provides that an income tax “shall be assessed, levied and collected upon all income, not hereinafter exempted, received by every person residing within the state, and by every nonresident of the state upon such income as is derived from sources within the state or within its jurisdiction.”
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[Appeal from a judgment of tlie circuit court for Dane county: E. Eay Stevews, Circuit Judge. This action involves the construction of sub. 3 of sec. 1087ot — 2, Stats. 1911, which provides that an income tax “shall be assessed, levied and collected upon all income, not hereinafter exempted, received by every person residing within the state, and by every nonresident of the state upon such income as is derived from sources within the state or within its jurisdiction.” In 1913 the Wisconsin Tax Commission assessed against the bondholders of the relator an income tax of six per cent, upon…
1Opinion of the CourtVinje, J.
The Income Tax Cases, 148 Wis. 456, 503, 134 N. W. 673, 135 N. W. 164, dealt with only those provisions of the Income Tax Act which if declared void might invalidate the whole law. Matters of detail or the consideration of separate parts, the invalidity of which would not affect the whole law, were left for future determination. The present question belongs to the latter class. It involves the construction of that part of the law taxing nonresidents upon “such income as' is derived from sources within the state or within its jurisdiction,” being sub. 3 of sec. 1087m — 2, Stats. 1911.
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2Cases cited8 opinions
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- Minot v. Philadelphia, Wilmington & Baltimore RailroadSupreme Court of the United States · 1874
- Case of the State Tax on Foreign-Held Bonds. Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
- State ex rel. Bolens v. FrearWisconsin Supreme Court · 1912
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3Cited by25 opinions
- Diefendorf v. GalletIdaho Supreme Court · 1932
- Miller v. McColganCalifornia Supreme Court · 1941
- Featherstone v. NormanSupreme Court of Georgia · 1930
- State ex rel. Atwood v. JohnsonWisconsin Supreme Court · 1919
- State ex rel. Bundy v. NygaardWisconsin Supreme Court · 1916
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