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.…
1Dissent 1
The following opinion was filed June 25, 1917:
2Dissent · WiNsnowWiNsnow, C. J.
The difficulty which the court has experienced with this case is quite apparent from *125the number of opinions filed. It is only just to say that every effort was made to harmonize the differences of opinion, but without success. 1 desire to state in the form of propositions my views without attempting to argue them out.
1. The interest of the annuitant in the present case was appraised and assessed pursuant to the provisions of the Inheritance Tax Law and the tax paid. State ex rel. Field v. Widule, 161 Wis. 393, 154 N. W. 696; Field v. Milwaukee,…
3Cases cited2 opinions
- Field v. City of MilwaukeeWisconsin Supreme Court · 1915
- State ex rel. Field v. WiduleWisconsin Supreme Court · 1915