Village of Westby v. Bekkedal
Wisconsin Supreme Court
Appeal from a judgment of the circuit court for Vernon county: E. C. Higbee, Circuit Judge. M. H. Bekkedal & Son are a partnership located at Westby, Wisconsin, engaged in the business of buying, sorting, handling, and shipping of tobacco. E. Rosenwald & Brother are a partnership having its principal office and place of business in the city of New York, and engaged in the selling, handling, and merchandising of tobacco.
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Appeal from a judgment of the circuit court for Vernon county: E. C. Higbee, Circuit Judge. M. H. Bekkedal & Son are a partnership located at Westby, Wisconsin, engaged in the business of buying, sorting, handling, and shipping of tobacco. E. Rosenwald & Brother are a partnership having its principal office and place of business in the city of New York, and engaged in the selling, handling, and merchandising of tobacco. On March 6, 1917, the two partnerships entered into a contract by the terms of which the Bekkedals (party of the second part) were to buy tobacco of 1916 crop, raised in the…
1Opinion of the CourtRosenberry, J.
The principal contention of the defendants here is that the court erred in holding that the income in question was derived from property located or business transacted within the state of Wisconsin, within the meaning of the income tax act. It is further contended that the court erred in holding that the contract of March 6, 1917, entered into by the partnerships, created a partnership.
There was a motion on the part of the plaintiff under the provisions of sec. 3049a, Stats., to review the judgment on the ground that the trial court was in error in denying two per cent, 'penalty and interest…
2Cases cited10 opinions
- Jackson v. HooperNew Jersey Court of Chancery · 1909
- State ex rel. Bundy v. NygaardWisconsin Supreme Court · 1916
- United States Glue Co. v. Town of Oak CreekWisconsin Supreme Court · 1915
- Hughes v. GrossMassachusetts Supreme Judicial Court · 1896
- Wisconsin Central Railroad v. Ashland CountyWisconsin Supreme Court · 1891
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3Cited by22 opinions
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- Montag Bros. v. State Revenue CommissionCourt of Appeals of Georgia · 1935
- Kalson v. Industrial CommissionWisconsin Supreme Court · 1946
- McDonald v. Aetna Casualty & Surety Co.Wisconsin Supreme Court · 1970
- Morgan v. Cook, Commissioner of RevenuesSupreme Court of Arkansas · 1947
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