Department of Taxation v. Berry

This appeal presents a very narrow question. It is sought by the Department of Taxation to collect a tax imposed by sec. 72.75, Stats., the tax on transfer by gift.

In determining the issue we must observe the rule, “universal in its application, that a tax cannot be imposed without clear and express language for that purpose.” Wadhams Oil Co. v. State, 210 Wis. 448, 459, 245 N. W. 646, 246 N. W. 687.

If the deposits or any part thereof made by Earl E. Berry to the credit of himself and his wife were or can be considered to have been gifts to his wife they are taxable as such.

A transfer is not…