Whitbeck v. Wisconsin Tax Commission

The following opinion was filed December 8, 1931:

Rosenberry, C. J.

For reasons hereinafter stated, we do not reach the principal contention argued by the parties to this litigation. It is considered, therefore, that a statement of the various contracts entered into is unnecessary to a determination of this case. The principal question *60argued here involves a determination with reference to a federal question. A decision either way, in view of the fact that the question is not necessary to a decision of the case, would prevent either party from having the matter reviewed by the United States…