Bayfield County v. Pishon
Wisconsin Supreme Court
Appeal from a judgment of the circuit court for Bayfield ■county: G-. N. Risjobd, Circuit Judge. The appeal is from a judgment in an action to recover ;$1,356.86 with interest, income tax assessed against the defendant, and adjudging and determining that such tax wás illegally levied and assessed and was void because such income was not taxable in Wisconsin.
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Appeal from a judgment of the circuit court for Bayfield ■county: G-. N. Risjobd, Circuit Judge. The appeal is from a judgment in an action to recover ;$1,356.86 with interest, income tax assessed against the defendant, and adjudging and determining that such tax wás illegally levied and assessed and was void because such income was not taxable in Wisconsin. The case was tried upon the following stipulated facts: “It is hereby stipulated and agreed, pursuant to section' 2788 of the Wisconsin Statutes, that the following facts are ■and shall be admitted by both parties for the purpose of and…
1Opinion of the CourtKeewin, J.
Upon the undisputed facts we think the judgment below must be affirmed.
The part of the statute relating to the question before us .reads:
“The tax shall be assessed, levied and collected upon all income, not hereinafter exempted, received by every person residing within the state, and by every nonresident of the ■state upon such income as is derived from sources within the ..state or within its jurisdiction. So much of the income of any person residing within the state as is derived from rentals, stocks, bonds, securities or evidences of indebtedness shall be assessed and taxed, whether such…
2Cases cited7 opinions
- State ex rel. Bolens v. FrearWisconsin Supreme Court · 1912
- Van Dyke v. City of MilwaukeeWisconsin Supreme Court · 1915
- United States Glue Co. v. Town of Oak CreekWisconsin Supreme Court · 1915
- State ex rel. Manitowoc Gas Co. v. Wisconsin Tax CommissionWisconsin Supreme Court · 1915
- Gilbert v. DutruitWisconsin Supreme Court · 1895
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- M & I Bank v. First American National BankWisconsin Supreme Court · 1977
- Newport Co. v. Tax CommissionWisconsin Supreme Court · 1935
- Pennoyer v. Taxation Division DirectorNew Jersey Tax Court · 1983
- Swift v. Director of RevenueSupreme Court of Missouri · 1987
- State ex rel. Houghton v. PhelpsWisconsin Supreme Court · 1920
3 more not listed; retrieve them via the Exa API.