Legal Opinion
Greene v. Tax Commission
Wisconsin Supreme Court
Decided June 2, 1936PublishedCited by 6 opinions
1Opinion of the Court
The following opinion was filed March 31, 1936:
RoseNBERRY, C. J.
The following issues are presented by the record: (1) Is sec. 71.09 (2), Stats. 1929, valid? (2) If the section is valid, may a tax be imposed upon a taxpayer and resident of Wisconsin from October 1 to December 31, 1929, based upon a proportion of the total income of the taxpayer for that year as provided in the statutes of 1929? (3) Are profits derived from the sale of capital assets “income which follows the residence of recipient in the case of persons” within the meaning of sec. 71.09 (2) ? (4) What amount is to be used as…
2Cases cited4 opinions
- Shaffer v. CarterSupreme Court of the United States · 1920
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- Standard Oil Co. v. Wisconsin Tax CommissionWisconsin Supreme Court · 1929
- McCarty v. Tax CommissionWisconsin Supreme Court · 1934
3Cited by6 opinions
- Martin, Commissioner of Revenue v. GageCourt of Appeals of Kentucky (pre-1976) · 1939
- Scobie v. Tax CommissionWisconsin Supreme Court · 1937
- District of Columbia v. Paul S. DavisCourt of Appeals for the D.C. Circuit · 1967
- Wisconsin Department of Revenue v. HowickCourt of Appeals of Wisconsin · 1980
- Department of Revenue v. HowickWisconsin Supreme Court · 1981
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