Estate of Rogovin v. Department of Revenue

Do the applicable state statutes exempt from state income taxation the dividend and bonus received by the estate after the death of Beth Rogovin, but earned by her during her lifetime ?

Prior to 1965, in this state, the taxable income of estates was determined by an entirely independent computation of gross income and allowable deductions. There was no reference to a federal base. However, in 1965, a new approach was adopted and sec. 71.02 (2) (c), Stats., now provides:

“ Wisconsin taxable income’ of estates and trusts means federal taxable income with the modifications prescribed in s. 71.05…