Legal Opinion
Kansas City Star Co. v. Department of Taxation
Wisconsin Supreme Court
Decided December 1, 1959PublishedCited by 8 opinions
1Opinion of the CourtCurrie, J.
Secs. 71.01 and 71.07 (2), Stats., provide in part as follows:
“71.01 There shall be assessed . . . and paid a tax on all net income as hereafter provided, ... by every nonresident of the state, upon such income as is derived from property located or business transacted within the state.”
“71.07 (2) Persons engaged in business within and without the state shall be taxed only on such income as is derived from business transacted and property located within the state.”
The term “person” includes corporations. Sec. 71.02, Stats.
In a case of intracompany transfer across Wisconsin boundaries, the…
2Cases cited5 opinions
- Sloan v. . BairdNew York Court of Appeals · 1900
- Cliffs Chemical Co. v. Wisconsin Tax CommissionWisconsin Supreme Court · 1927
- Standard Oil Co. v. Wisconsin Tax CommissionWisconsin Supreme Court · 1929
- Estate of RyersonWisconsin Supreme Court · 1941
- Wisconsin Valley Trust Co. v. Department of TaxationWisconsin Supreme Court · 1955
3Cited by8 opinions
- Borough of Fort Lee v. Hudson Terrace ApartmentsNew Jersey Superior Court Appellate Division · 1980
- In Re the Estate of RomnesSupreme Court of New Jersey · 1979
- Whitman v. WhitmanWisconsin Supreme Court · 1967
- Capitol Lumber Co. v. Department of TaxationWisconsin Supreme Court · 1962
- Clapp v. Cass CountyNorth Dakota Supreme Court · 1975
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