Hoeper v. Wisconsin Tax Commission

Appellant contends that sub. (2) (d) of sec. 71.05 and sub. (4) (c) of sec. 71.09, Stats., are unconstitutional in that both violate the Fourteenth amendment to the federal constitution, and art. VIII, sec. 1, of the Wisconsin constitution. Sub. (2) (d), sec. 71.05, reads as follows: •

“In computing taxes and the amount of taxes payable •by persons residing together as members of a family, the income of the wife and the income of each child under eighteen years of age shall be added to that of the husband or father, or if he be not living, to that of the head of the family and assessed to him…