Legal Opinion
Smith v. Department of Taxation
Wisconsin Supreme Court
Decided March 4, 1952PublishedCited by 1 opinion
1Opinion of the CourtCurrie, J.
The sole question presented on this appeal is whether the plaintiffs were entitled under the provisions of sec. 71.04 (4), Stats. 1941, 1943, and 1945, to deduct from the gross income reported by them in their individual income-tax returns for the years 1942-1945, inclusive, the amounts of dividends received from the Smith Investment Company.
While the facts are slightly different in the instant cases from those presented in Cudahy v. Department of Taxation, ante, p. 126, 52 N. W. (2d) 467, in that the capital stock of Smith Investment Company was not owned by a single stockholder, but by at…
2Cases cited8 opinions
- New Orleans v. StempelSupreme Court of the United States · 1899
- Bristol v. Washington CountySupreme Court of the United States · 1900
- Metropolitan Life Insurance v. City of New OrleansSupreme Court of the United States · 1907
- First Bank Stock Corp. v. MinnesotaSupreme Court of the United States · 1937
- Newport Co. v. Tax CommissionWisconsin Supreme Court · 1935
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3Cited by1 opinion
- Smith v. Department of TaxationWisconsin Supreme Court · 1953