Messinger v. Tax Commission

The respondent was a resident of Wisconsin from January 1st to November 29th in the year 1932. He paid the normal income tax in 1933 on the portion of his 1932 income attributable under the Wisconsin statutes to his Wisconsin residence during that year. In the year 1933 he was not a resident of the state, conducted no business therein, and received no income from property located therein. Ch. 363, Laws of 1933, effective July 9th, provided as follows:

“Sec. 2. Emergency relief tax on incomes. (1) To pro-' vide revenues for relief purposes there is levied and there shall be assessed, collected,…