State ex rel. Hickox v. Widule
Wisconsin Supreme Court
Appeal from a judgment of the circuit court for Milwaukee county: J. G. Ludwig, Circuit Judge. The appeal is from a judgment in a proceeding which annulled an assessment of $115 made by the assessor of incomes for Milwaukee county and affirmed by the board of review and tax commission, upon an income reported by the relator as executor of the will of Samuel A. Field.
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Appeal from a judgment of the circuit court for Milwaukee county: J. G. Ludwig, Circuit Judge. The appeal is from a judgment in a proceeding which annulled an assessment of $115 made by the assessor of incomes for Milwaukee county and affirmed by the board of review and tax commission, upon an income reported by the relator as executor of the will of Samuel A. Field. The will in question, after bequeathing a legacy of $20,000 to his wife, gave the residue of his estate to his executors in trust to manage, control, and invest during the life of his wife, and further provides as follows: “Ten.…
1ConcurrenceMaeshall, J.
Because of some changes in the statute, the question here, in respect to which the justices are divided, as to the proper solution of it and again as to the reasons for the conclusion reached by the majority, may not arise again. However, I prefer to state, of record, my reasons for such conclusion. I think the decision is right, tested by the plain letter of the statute, and right by the previous decisions of this court, so far as the subject has been dealt with.
In what I shall say, the prospective annual payments out. of income will be treated as annuity payments, though tech- . nically not…
2Cases cited3 opinions
- Field v. City of MilwaukeeWisconsin Supreme Court · 1915
- State ex rel. Kempsmith v. WiduleWisconsin Supreme Court · 1915
- State ex rel. Field v. WiduleWisconsin Supreme Court · 1915