Miller v. Tax Commission of Wisconsin

The following opinion was filed January 10, 1928:

Owen, J.

According to the allegations of the complaint, the transaction upon which the plaintiff was assessed an income tax may be briefly stated as follows: The plaintiff had entered upon the construction of a cold-storage warehouse upon property within the right of way of the Soo Railroad Company, which he held under lease from that company, with a view of engaging in the cold-storage warehouse business in the city of Marshfield, Wisconsin. Before the warehouse was completed, as a matter of convenience in carrying on said proposed business,…