State ex rel. Wisconsin Trust Co. v. Leuch
Wisconsin Supreme Court
Appeal from a judgment of the circuit court for Milwaukee county: Oscar M. Feitz, Circuit Judge. The appeal is from a judgment reversing upon certiorari the action of the board of review of the city of Milwaukee refusing to set aside certain assessments made against the re-lators as trustees of the estate of Nathan Hamburger. They contended, inter alia, that the words “in this state” in the tax-exemption statute limited it to domestic corporations.
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Appeal from a judgment of the circuit court for Milwaukee county: Oscar M. Feitz, Circuit Judge. The appeal is from a judgment reversing upon certiorari the action of the board of review of the city of Milwaukee refusing to set aside certain assessments made against the re-lators as trustees of the estate of Nathan Hamburger. They contended, inter alia, that the words “in this state” in the tax-exemption statute limited it to domestic corporations. Corporations have their residence and being and are located only in the states of their creation. Bank of Augusta v. Earle, 13 Pet. 519; Shaw v.…
1Opinion of the Court
The following opinion was filed December 9, 1913:
Timlin, J.
“Cimbel Brothers, Incorporated,” during the times herein mentioned, was a corporation created by the law of Pennsylvania, owning and operating a department store in Philadelphia, and another at Milwaukee, Wisconsin. It owned real estate and personal property in both cities and was licensed as a foreign corporation to do business in Wisconsin. It was the successor of a copartnership of which the deceased Hamburger was a member, and upon incorporation and transfer of the copartnership property to it its shares of stock were issued to…
2Cases cited15 opinions
- Bank of Augusta v. EarleSupreme Court of the United States · 1839
- Hooper v. CaliforniaSupreme Court of the United States · 1895
- Ex Parte SchollenbergerSupreme Court of the United States · 1878
- Southern Railway Co. v. GreeneSupreme Court of the United States · 1910
- Canada Southern Railway Co. v. GebhardSupreme Court of the United States · 1883
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3Cited by4 opinions
- Department of Revenue v. Bailey-Bohrman Steel Corp.Wisconsin Supreme Court · 1980
- Falk v. Tax CommissionWisconsin Supreme Court · 1935
- Board of Com'rs of Oklahoma County v. RyanSupreme Court of Oklahoma · 1924
- McGuinn v. City of High PointSupreme Court of North Carolina · 1941