State ex rel. Wisconsin Trust Co. v. Widule
Wisconsin Supreme Court
Appeal from a judgment of tbe circuit court for Milwaukee county: Oscae M. Ebitz, Circuit Judge. Certiorari brought to review the action of the assessor of incomes for Milwaukee county in levying the tax in question, the assessment having been confirmed by the county board of review and by the Wisconsin state tax commission.
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Appeal from a judgment of tbe circuit court for Milwaukee county: Oscae M. Ebitz, Circuit Judge. Certiorari brought to review the action of the assessor of incomes for Milwaukee county in levying the tax in question, the assessment having been confirmed by the county board of review and by the Wisconsin state tax commission. Judgment was rendered in the circuit court affirming the assessment, and from the judgment this appeal is taken by the Wisconsin trustee, who claims that the fund was not assessable in the state of Wisconsin as income. The material facts are as follows: Nathan Hamburger,…
1Opinion of the Court
EosbNbeeRY, T.
The provisions of the Income Tax Act so far as applicable here are as follows:
“Section 1087m — 1. There shall be assessed, levied, collected and paid a tax upon incomes received during the year ending December 31, 1911, and upon incomes received annually thereafter, by such persons and from such sources as hereinafter described; . . .”
“Section 1087m — 2. 1. The term ‘person,’ as used in this act, shall mean and include any individual, firm, copartnership, and every corporation, joint stock company or association organized for profit, and having a capital stock represented by…
2Cases cited6 opinions
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- Case of the State Tax on Foreign-Held Bonds. Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
- State ex rel. Bolens v. FrearWisconsin Supreme Court · 1912
- Van Dyke v. City of MilwaukeeWisconsin Supreme Court · 1915
- State ex rel. Bundy v. NygaardWisconsin Supreme Court · 1916
1 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Forbes v. Mid-Northern Oil Co.Montana Supreme Court · 1935
- First Wisconsin Trust Co. v. Department of TaxationWisconsin Supreme Court · 1940
- Mobil Oil Corp. v. LeyCourt of Appeals of Wisconsin · 1987
- Tracy v. Wisconsin Department of RevenueCourt of Appeals of Wisconsin · 1986
- Bruner v. Department of RevenueWisconsin Supreme Court · 1973
4 more not listed; retrieve them via the Exa API.