Legal Opinion
Sweet v. Department of Taxation
Wisconsin Supreme Court
Decided June 1, 1955PublishedCited by 12 opinions
1Opinion of the CourtBrown, J.
When sec. 72.01 (3) (b), Stats., was enacted by ch. 44, Laws of 1903, it was already law in New York and had been construed by the courts of that state. “It is a settled rule in the construction of statutes, that where a statute has received a judicial construction in another state, and is then adopted, it is taken with the construction which has been so given to it.” Draper v. Emerson (1867), 22 Wis. 147, 150; Estate of Bullen (1910), 143 Wis. 512, 520, 128 N. W. 109. The prior New York decisions dealt with cases of life insurance.
“. . . the uniform tenor of all adjudications in this state…
2Cases cited9 opinions
- State v. BullenWisconsin Supreme Court · 1910
- In re the Estate of VorheesAppellate Division of the Supreme Court of the State of New York · 1922
- In Re the Appraisal Under the Collateral Inheritance Tax Act of the Property of FayerweatherNew York Court of Appeals · 1894
- In re the Appraisal under the Transfer Tax Law of the Estate of HaedrichNew York Surrogate's Court · 1929
- Wadhams Oil Co. v. StateWisconsin Supreme Court · 1933
4 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Country Motors, Inc. v. Friendly Finance Corp.Wisconsin Supreme Court · 1961
- Worthington Corp. v. MoskowitzWisconsin Supreme Court · 1963
- State v. StoneWisconsin Supreme Court · 1960
- In Re Bossell, Van Vechten & ChapmanWisconsin Supreme Court · 1966
- State v. Marine National Exchange BankWisconsin Supreme Court · 1965
7 more not listed; retrieve them via the Exa API.