Legal Opinion
International Harvester Co. v. Department of Taxation
Wisconsin Supreme Court
Decided March 10, 1943PublishedCited by 9 opinions
1Opinion of the CourtWicichem, J.
Appellant is a New Jersey corporation, having its principal office in Hoboken, New Jersey. Its general executive offices are in Chicago. So far as the record discloses, it has done business in Wisconsin since 1920. The Wisconsin dividend privilege tax law was enacted and went into effect on September 26, 1935. From December 2, 1935, to Ocober 15, 1937, appellant paid numerous dividends totaling $39,028,188.22, but did not pay any privilege dividend tax thereon. As of the end of the year 1934, the amount of surplus accumulated from Wisconsin earnings and- constituting Wisconsin surplus on the…
2Cases cited6 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Connecticut General Life Insurance v. JohnsonSupreme Court of the United States · 1938
- State ex rel. Froedtert Grain & Malting Co. v. Tax CommissionWisconsin Supreme Court · 1936
- Wisconsin v. Minnesota Mining & Manufacturing Co.Supreme Court of the United States · 1941
- J. C. Penney Co. v. Tax CommissionWisconsin Supreme Court · 1941
1 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- International Harvester Co. v. Wisconsin Dept. of TaxationSupreme Court of the United States · 1944
- International Harvester Co. v. Wisconsin Department of TaxationSupreme Court of the United States · 1944
- State v. Industrial Tool & Die Works, Inc.Supreme Court of Minnesota · 1945
- John Hancock Mutual Life Insurance Co. v. NeillIdaho Supreme Court · 1957
- Atlantic Coast Line R. Co. v. CommonwealthCourt of Appeals of Kentucky (pre-1976) · 1946
4 more not listed; retrieve them via the Exa API.