State ex rel. Arpin v. Eberhardt
Wisconsin Supreme Court
Appeal from a judgment' of the circuit court for Wood county: ByeoN B. Paeic, Circuit Judge. This is an action brought by the petitioner to reverse and set aside the ruling of the county board of review of Wood county inserting a certain item of income in petitioner’s income tax statement for the year 1912. The complaint alleges that the petitioner is and has been all his life a citizen and resident of Grand Rapids, Wisconsin; that on March 27, 1913, he made a written report…
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Appeal from a judgment' of the circuit court for Wood county: ByeoN B. Paeic, Circuit Judge. This is an action brought by the petitioner to reverse and set aside the ruling of the county board of review of Wood county inserting a certain item of income in petitioner’s income tax statement for the year 1912. The complaint alleges that the petitioner is and has been all his life a citizen and resident of Grand Rapids, Wisconsin; that on March 27, 1913, he made a written report as required by law of his income for the year 1912; that the body of the report was not made out by the petitioner, and…
1Opinion of the CourtBahNE.s, J.
Sec. 1087m — 1, Stats. 1911, provides for an income tax to be paid “by such persons and from such sources as hereinafter described.”
Sub. 3 of sec. 1087m — 2, Stats. 1911, reads:
“The 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. So much of the income of any person residing within the state as is derived from rentals, stocks, bonds, securities or evidences of indebtedness shall…
2Cases cited5 opinions
- Borgnis v. Falk Co.Wisconsin Supreme Court · 1911
- State ex rel. Bolens v. FrearWisconsin Supreme Court · 1912
- State ex rel. Buell v. FrearWisconsin Supreme Court · 1911
- Wadhams Oil Co. v. Tracy, State Supervisor of Inspectors of Illuminating OilsWisconsin Supreme Court · 1909
- Cream City Bill Posting Co. v. City of MilwaukeeWisconsin Supreme Court · 1914
3Cited by8 opinions
- State ex rel. Linde v. TaylorNorth Dakota Supreme Court · 1916
- United States Glue Co. v. Town of Oak CreekWisconsin Supreme Court · 1915
- State ex rel. Mariner v. HampelWisconsin Supreme Court · 1920
- Clark v. PetersonArizona Supreme Court · 1955
- Sweitzer v. Department of RevenueWisconsin Supreme Court · 1974
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