United States Glue Co. v. Town of Oak Creek
Wisconsin Supreme Court
Appeal from a judgment of tbe circuit court for Milwaukee county: J. C. Ludwig, Circuit Judge. Tbe plaintiff brought tbis action to recover tbe sum of $2,835.88 with interest from January 29, 1913. Plaintiff, under protest, paid tbis sum to defendant as income tax and claims it was in excess of tbe amount lawfully due from it as. income tax on its income for tbe year 1911 and assessed in tbe year 1912. Tbe plaintiff is a corporation organized, under tbe laws of tbis state…
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Appeal from a judgment of tbe circuit court for Milwaukee county: J. C. Ludwig, Circuit Judge. Tbe plaintiff brought tbis action to recover tbe sum of $2,835.88 with interest from January 29, 1913. Plaintiff, under protest, paid tbis sum to defendant as income tax and claims it was in excess of tbe amount lawfully due from it as. income tax on its income for tbe year 1911 and assessed in tbe year 1912. Tbe plaintiff is a corporation organized, under tbe laws of tbis state and is located and bas its principal place of business at Carrollville in the town of Oak Greek, Milwaukee county. Tbe…
1Opinion of the CourtSiebeckee, J.
Tbe Income Tax Law of 1911 provides:
“There shall be assessed, levied, collected and paid a tax. upon incomes received during the year ending December 31, 1911. . . .” Sec. 1087m — 1, Stats. 1911.
“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 nf the state upon such income as is derived from sources within the state . . . ; provided, that any person engaged in business, within and without the state shall, with respect to income other than that derived from rentals, stocks,…
2Cases cited7 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Leloup v. Port of MobileSupreme Court of the United States · 1888
- Philadelphia & Southern Steamship Co. v. PennsylvaniaSupreme Court of the United States · 1887
- State ex rel. Manitowoc Gas Co. v. Wisconsin Tax CommissionWisconsin Supreme Court · 1915
2 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- State ex rel. Bundy v. NygaardWisconsin Supreme Court · 1916
- State Income Tax v. Kansas City Star Co.Supreme Court of Missouri · 1940
- Montag Bros. v. State Revenue CommissionCourt of Appeals of Georgia · 1935
- Village of Westby v. BekkedalWisconsin Supreme Court · 1920
- State Ex Rel. River Corp. v. State Tax CommissionSupreme Court of Missouri · 1973
23 more not listed; retrieve them via the Exa API.