Black v. State
Wisconsin Supreme Court
Appeal from a judgment of tbe circuit court for Milwaukee county: EugkeNe S. Elliott, Circuit Judge. This is an appeal from a judgment of tbe circuit court of Milwaukee county requiring tbe executors of tbe estate of Jobn Black, deceased, to pay an inheritance tax upon tbe personal property transferred by tbe will of said deceased.
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Appeal from a judgment of tbe circuit court for Milwaukee county: EugkeNe S. Elliott, Circuit Judge. This is an appeal from a judgment of tbe circuit court of Milwaukee county requiring tbe executors of tbe estate of Jobn Black, deceased, to pay an inheritance tax upon tbe personal property transferred by tbe will of said deceased. Tbe judgment appealed from affirmed a previous decree ■of tbe county court of Milwaukee county, both judgments being based upon tbe following stipulated facts: “That Jobn Black, said deceased, was a citizen, inhabitant, and taxpayer of tbe city and county of…
1Opinion of the CourtWiNsnow, J.
In the present case eh. 355, Laws of 1899, entitled “An act for a tax on gifts, inheritances', bequests and legacies in certain cases,” is attacked as unconstitutional. The act in question provides for the imposition of a tax upon any transfer of personal property of the value of $10,000 or over, or of any interest therein or income therefrom, in trust or otherwise, to any persons or corporations, except corporations organized for religions, charitable, or educational purposes, which use the transferred property solely for such purposes, in the following eases: (1) when the transfer is by…
2Cases cited23 opinions
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- United States v. PerkinsSupreme Court of the United States · 1896
- Plummer v. ColerSupreme Court of the United States · 1900
- Matter of Estate of SwiftNew York Court of Appeals · 1893
- Alexandrine Mager v. Felix GrimaSupreme Court of the United States · 1850
18 more not listed; retrieve them via the Exa API.
3Cited by60 opinions
- Nunnemacher v. StateWisconsin Supreme Court · 1906
- State Ex Rel. Sonneborn v. SylvesterWisconsin Supreme Court · 1965
- The State of Washington, Etc. v. The American League of Professional Baseball ClubsCourt of Appeals for the Ninth Circuit · 1972
- State ex rel. Attorney General v. DonaldWisconsin Supreme Court · 1915
- Chicago & Northwestern Railway Co. v. StateWisconsin Supreme Court · 1906
55 more not listed; retrieve them via the Exa API.