Parsons v. Wisconsin Department of Revenue

WILLIAM A. BABLITCH,

J. The petitioners, five beneficiaries under a trust, seek review of a decision which affirmed the Wisconsin Department of Revenue’s imposition of inheritance taxes on the distribution of the trust corpus following the death of Elsina Parsons, the trust’s settlor. The petitioners contend that Wis consin has no jurisdiction over the trust because the major portion of the trust assets were transferred when the trust was established in Illinois, not at the time of Parsons’ death. They also contend that Wisconsin has no constitutional power to levy inheritance tax on their…