State ex rel. Columbia Construction Co. v. Tax Commission
Wisconsin Supreme Court
Appeal from a judgment of the circuit court for Dane county: E. Ray Stevens, Circuit Judge. Oertiorari to review tbe proceedings of tbe Tax Commission assessing an income tax against tbe relator for tbe year 1915. Tbe facts were these: Tbe relator, a Wisconsin corporation, owns stock in tbe Fidelity Gas Company, a West Virginia corporation having its principal office at Milwaukee, which in turn owns stock in tbe Wisconsin Securities Company, a Wisconsin corporation.
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Appeal from a judgment of the circuit court for Dane county: E. Ray Stevens, Circuit Judge. Oertiorari to review tbe proceedings of tbe Tax Commission assessing an income tax against tbe relator for tbe year 1915. Tbe facts were these: Tbe relator, a Wisconsin corporation, owns stock in tbe Fidelity Gas Company, a West Virginia corporation having its principal office at Milwaukee, which in turn owns stock in tbe Wisconsin Securities Company, a Wisconsin corporation. The Securities Company paid an income tax on its entire income for the year 1915. Tbe sole income of tbe Fidelity Gas Company…
1Opinion of the Court
WiNsnow, O. J.
Tbe crucial question in this case is whether the word “assess” in tbe Income Tax Act means *371simply to list the income and decide whether it is subject to taxation or not, or whether it means to impose the charge or burden of income taxation thereon.
The Tax Commission held the latter view, and this court adopted that view in the recent case of Slate ex rel. Sallie F. Moon Co. v. Wis. Tax Comm., ante, p. 287, 163 N. W. 639, in which a motion for rehearing is overruled at the same time this decision is made. It does not seem that any good purpose would be subserved by further…
2Cited by8 opinions
- Falk v. Tax CommissionWisconsin Supreme Court · 1935
- Paine v. City of OshkoshWisconsin Supreme Court · 1926
- Norwest Bank Wisconsin, N.A. v. Malachi Corp.Court of Appeals for the Sixth Circuit · 2007
- Witter v. Tax CommissionWisconsin Supreme Court · 1933
- Hope Investment Co. v. Tax CommissionWisconsin Supreme Court · 1935
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