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.…
1ConcurrenceSiebeoker, J.
I concur in the result of the decision of this ease upon the ground that the tax commission properly assessed an income tax on the $6,500 in*120come in tbe bands of tbe testamentary trustee under tbe will of Samuel A. Eield, deceased. In arriving at this conclusion, I conclude that within tbe decision of this court in State ex rel. Field v. Widule and in Field v. Milwaukee, both reported in 161 Wis. 393, 154 N. W. 696, 698, an income tax is assessable against tbe trustee under tbe reservation in tbe court’s opinion in State ex rel. Kempsmith v. Widule, 161 Wis. 389, 154 N. W. 695, decided at tbe…
2Cases cited7 opinions
- Nunnemacher v. StateWisconsin Supreme Court · 1906
- State v. PabstWisconsin Supreme Court · 1909
- In Re the Estate of WesturnNew York Court of Appeals · 1897
- State v. BullenWisconsin Supreme Court · 1910
- Field v. City of MilwaukeeWisconsin Supreme Court · 1915
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