State ex rel. Mariner v. Hampel
Wisconsin Supreme Court
Appeals from judgments of the circuit court for Milwaukee county: Oscar M. Fritz, Circuit Judge. The appeals are from judgments in certiorari actions entered on December 16, 1919, in the.circuit court, reversing and setting aside a decision of the Wisconsin tax commission approving and affirming assessments made against the above-named petitioners on account of income received during the year 1917. The petitioner in each of these actions is a beneficiary-under a certain…
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Appeals from judgments of the circuit court for Milwaukee county: Oscar M. Fritz, Circuit Judge. The appeals are from judgments in certiorari actions entered on December 16, 1919, in the.circuit court, reversing and setting aside a decision of the Wisconsin tax commission approving and affirming assessments made against the above-named petitioners on account of income received during the year 1917. The petitioner in each of these actions is a beneficiary-under a certain trust agreement. The sum of $70,000 was distributed in the year 1917 by the trustees to these beneficiaries, of which sum…
1Opinion of the CourtSiebecker, J.
The petitioners ‘in each of these actions are the beneficiaries under the- trust agreement referred to in the foregoing statement.' As such beneficiaries they received from the trustee's the total sum of $70,000 in the year 1917, this sum being the net proceeds which the trustees had received as rent from mines' located in the state of Michigan. The trial court held that the amount so received by the petitioners under the trust agreement was income received by them from property located and business conducted without this state and therefore not subject to taxation' under the state income tax…
2Cases cited3 opinions
- Van Dyke v. City of MilwaukeeWisconsin Supreme Court · 1915
- State ex rel. Wisconsin Trust Co. v. WiduleWisconsin Supreme Court · 1916
- State ex rel. Arpin v. EberhardtWisconsin Supreme Court · 1914
3Cited by3 opinions
- Ellinger v. Tax CommissionWisconsin Supreme Court · 1938
- Miller v. MilwaukeeSupreme Court of the United States · 1927
- Miller v. MilwaukeeSupreme Court of the United States · 1927