Legal Opinion
Wisconsin Gas & Electric Co. v. United States
Supreme Court of the United States
Decided June 5, 1944No. 565PublishedCited by 28 opinions
1Opinion of the CourtJustice Rutledge
Wisconsin Gas and Electric Company is a Wisconsin corporation engaged in public utility and associated operations wholly within that State. In 1935 it declared a dividend from its public utility earnings, and in accord-*527anee with the requirements of Wisconsin’s Privilege Dividend Tax Act (Wisconsin Laws of 1935, c. 505, § 3; c. 552), it paid to the State two and one-half per cent of the amount of dividends thus declared. It now claims this sum, $3,750, as a deduction from its gross income for 1935 for federal income tax purposes.
After the claim was disallowed and a deficiency assessed, the…
2Cases cited14 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Biddle v. CommissionerSupreme Court of the United States · 1938
- Magruder v. SuppleeSupreme Court of the United States · 1942
- Keith v. JohnsonSupreme Court of the United States · 1926
- Eliot Nat. Bank v. GillCourt of Appeals for the First Circuit · 1914
9 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Hillsboro National Bank v. CommissionerSupreme Court of the United States · 1983
- Miller Bros. v. MarylandSupreme Court of the United States · 1954
- Armentrout v. CommissionerUnited States Tax Court · 1964
- Gleason Works v. CommissionerUnited States Tax Court · 1972
23 more not listed; retrieve them via the Exa API.