State ex rel. Hickox v. Widule
Wisconsin Supreme Court
Appeal from a judgment of the circuit court for Milwaukee county: J. G. Ludwig, Circuit Judge. The appeal is from a judgment in a proceeding which annulled an assessment of $115 made by the assessor of incomes for Milwaukee county and affirmed by the board of review and tax commission, upon an income reported by the relator as executor of the will of Samuel A. Field.
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Appeal from a judgment of the circuit court for Milwaukee county: J. G. Ludwig, Circuit Judge. The appeal is from a judgment in a proceeding which annulled an assessment of $115 made by the assessor of incomes for Milwaukee county and affirmed by the board of review and tax commission, upon an income reported by the relator as executor of the will of Samuel A. Field. The will in question, after bequeathing a legacy of $20,000 to his wife, gave the residue of his estate to his executors in trust to manage, control, and invest during the life of his wife, and further provides as follows: “Ten.…
1Opinion of the Court
The following opinions were filed June 12, 1917:
Tvekwin, J.
The questions presented by the appellant, as stated in the brief of counsel, are in substance as follows: (1) When a testator wills property in trust to be invested and a specific amount per year paid out of the net income to a designated beneficiary for’life, and such beneficiary’s interest in the estate is appraised and the statutory inheritance *115tax paid, is the yearly income received by the trustee for the beneficiary subject to taxation under the Income Tax Law of this state? (2) Are general taxes paid on nonproductive property a…
2Cited by2 opinions
- Herzberg v. Wisconsin Tax CommissionWisconsin Supreme Court · 1927
- Reynolds Metal Co. v. MartinCourt of Appeals of Kentucky (pre-1976) · 1937