Parsons v. Wisconsin Department of Revenue

The petitioners appeal an order that directs the Wisconsin Department of Revenue to tax the distribution of the corpus of the Elsina N. Parsons trust according to Wisconsin’s inheritance tax laws, ch. 72, Stats. They contend that Wisconsin has no power to tax the distributions because Wisconsin has no jurisdiction over the trust or its assets and that the major portion of the assets were transferred when the trust was established and not at Elsina’s death. Because we conclude that a transfer of all of the trust assets occurred at Elsina’s death and that Wisconsin has jurisdiction to tax the…