State ex rel. Dulaney v. Nygaard

This is a certiorari to review the proceedings of the county income tax board of review of Eau Claire county relative to plaintiff’s income. The plaintiff, a resident of Wisconsin, received during the income year in question dividends from a foreign corporation doing no business in Wisconsin, which dividends were declared in stock out of its earnings and profits accrued since January 1, 1911, but he did not include them in his income report. The taxing authorities included said stock dividends in the plaintiff’s taxable income and computed his income tax accordingly. *599This action was set aside…