Moore Motor Freight Lines, Inc. v. Department of Taxation

The issues presented on this appeal are:(1) Were the operations of the taxpayer in Wisconsin during the years 1948 to 1953, inclusive, such as to subject it to taxation under ch. 71, Stats., on its net income apportioned to Wisconsin ?(2) Does the imposition of such a net income tax violate the commerce clause of the United States constitution inasmuch as all of taxpayer’s activities in Wisconsin were confined exclusively to interstate commerce ?(3) Is there a sufficient “nexus” between the state of Wisconsin and taxpayer’s business activities in the state as to permit the imposition of this…