State ex rel. Houghton v. Phelps
Wisconsin Supreme Court
Appeal from a judgment of the circuit court for Milwaukee county: E. T. Fairchild, Circuit Judge. . Certiorari. The plaintiffs F. W. Houghton and Neele B. Neelen were associated in a law practice in the city of Milwaukee prior to 1909, and in that year the relator Albert B. Houghton became also associated with them and the three continued such practice thereafter.
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Appeal from a judgment of the circuit court for Milwaukee county: E. T. Fairchild, Circuit Judge. . Certiorari. The plaintiffs F. W. Houghton and Neele B. Neelen were associated in a law practice in the city of Milwaukee prior to 1909, and in that year the relator Albert B. Houghton became also associated with them and the three continued such practice thereafter. Each individual has his own library and office furniture and they own jointly some text-books of less than $200 in value, two typewriters, and some office furniture. They do practically a cash'business. All the receipts are turned…
1Opinion of the CourtEschweiler, J.
The statutes necessary for consideration on.the questions here are as follows:
Section 1087m — 1. “There shall be assessed, levied, collected and paid a tax upon incomes received during the year ending December 31, 1911, and upon incomes received annually thereafter, by such persons and from such sources as hereinafter described; . . .”
Section’ 1087m — 2. “1. The term ‘person,’ as used in this act, shall mean and include any individual, firm, copart-nership, and every corporation, ...” .
Sec. 1087m — 4 refers to deductions for incomes of persons other than corporations. The following deductions…
2Cases cited3 opinions
- State ex rel. Bundy v. NygaardWisconsin Supreme Court · 1916
- Hoffmeister v. AmbergWisconsin Supreme Court · 1916
- Bayfield County v. PishonWisconsin Supreme Court · 1916
3Cited by3 opinions
- Langen v. BorkowskiWisconsin Supreme Court · 1925
- Town of Emery v. AlmWisconsin Supreme Court · 1925
- Clark v. PetersonArizona Supreme Court · 1955