Norris v. Wisconsin Tax Commission

The following opinion was filed October 14, 1931:

Fairchild, J.

Upon the motion for rehearing a brief was filed by the appellants which convinces us that the decision in this case should be clarified as to the ruling on the constitutionality of the law there involved.

In the matter before us we considered the law as it applied to the facts there presented and did not state as fully *630as we might have that the constitutionality of the statute was directly the issue. We did not expressly state in the opinion that all receipts of that character by the executor are not income and are not subject to…