Van Dyke v. City of Milwaukee
Wisconsin Supreme Court
Appeal from an order of the circuit court for Milwaukee county: J. 0. Ludwig, Circuit Judge. Action to recover part of an income tax paid by plaintiff under protest to tbe defendant, the city of Milwaukee, upon income for the year 1911. The defendant demurred to plaintiff’s amended complaint and appealed from an order overruling its demurrer. They argued, among other things, that dividends from mining stocks are “income” within the intent of the law.
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Appeal from an order of the circuit court for Milwaukee county: J. 0. Ludwig, Circuit Judge. Action to recover part of an income tax paid by plaintiff under protest to tbe defendant, the city of Milwaukee, upon income for the year 1911. The defendant demurred to plaintiff’s amended complaint and appealed from an order overruling its demurrer. They argued, among other things, that dividends from mining stocks are “income” within the intent of the law. Stratton’s Independence v. Howbert, 231 U. S. 399, 34 Sup. Ct. 136, 140; Selig-man, Income Tax, 19; Central Nat. Bank v. U. 8. 131 U. S.. 355,…
1Opinion of the Court
The following opinion was filed April 9, 1914:
ViNJE, J.
The demurrer to the complaint raises a number of important questions relative to the construction of our Income Tax Law. Some of these questions, it is deemed, can be briefly, yet adequately, stated in abstract form.
1. In the case of a going corporation engaged exclusively in-mining and marketing ore from its property, are ordinary dividends declared by its directors taxable as income without .reference to how much of them is derived from capital and how much from profit in the strict sense of those terms ? In. the present case the…
Also in this document: Dissent.
2Cases cited7 opinions
- Gibbons v. MahonSupreme Court of the United States · 1890
- Minot v. PaineMassachusetts Supreme Judicial Court · 1868
- Hyatt v. . AllenNew York Court of Appeals · 1874
- State ex rel. Minneapolis, St. Paul & Sault Ste. Marie Railway Co. v. Railroad CommissionWisconsin Supreme Court · 1908
- Soehnlein v. SoehnleinWisconsin Supreme Court · 1911
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3Cited by42 opinions
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- State ex rel. Bundy v. NygaardWisconsin Supreme Court · 1916
- First Nat. Bank of Memphis v. McCanlessTennessee Supreme Court · 1948
- State ex rel. Manitowoc Gas Co. v. Wisconsin Tax CommissionWisconsin Supreme Court · 1915
- State ex rel. Sallie F. Moon Co. v. Wisconsin Tax CommissionWisconsin Supreme Court · 1917
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