State ex rel. Otto Eisenlohr & Bros. v. Dickinson
Wisconsin Supreme Court
Appeal from an order of tbe circuit court for Rock county: Geouge Geijim, Circuit Judge. Tbis is an action to compel tbe defendant, as city treasurer of tbe city of Edgerton, to accept personal property tax receipts as an offset against income tax due from the relator, which is a foreign corporation licensed to do business in tbis state. Prior to the year 1916 tbe relator bad neglected to make any report of its income subject to taxation.
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Appeal from an order of tbe circuit court for Rock county: Geouge Geijim, Circuit Judge. Tbis is an action to compel tbe defendant, as city treasurer of tbe city of Edgerton, to accept personal property tax receipts as an offset against income tax due from the relator, which is a foreign corporation licensed to do business in tbis state. Prior to the year 1916 tbe relator bad neglected to make any report of its income subject to taxation. During tbe year 1916 tbe Wisconsin tax commission assessed and levied an income tax upon the relator’s income for tbe omitted years, 1912 to 1915,…
1Opinion of the CourtSiEBECKBR, J.
The question in this case is whether the relator is entitled to have his personal property tax receipts for taxes assessed against him for the four years 1912 to^ 1915, inclusive, applied by the defendant, as city treasurer and tax collector of the city of Edgerton, in payment of the income tax which includes back taxes for the years 1912 to 1915, inclusive, assessed against him in 1916. As appears by the foregoing statement, the plaintiff had made no return of its income subject to income taxing in the years 1912 to 1915, inclusive, and the tax commission in 1916 assessed and levied an…
2Cases cited1 opinion
- City of Milwaukee v. PattonWisconsin Supreme Court · 1914
3Cited by4 opinions
- Milwaukee County v. Milwaukee Western Fuel Co.Wisconsin Supreme Court · 1931
- State ex rel. S. Heymann Co. v. LyonsWisconsin Supreme Court · 1924
- Tigerton Lumber Co. v. Village of TigertonWisconsin Supreme Court · 1929
- State ex rel. C. Reiss Coal Co. v. ZimmermanWisconsin Supreme Court · 1933