Field v. City of Milwaukee
Wisconsin Supreme Court
Appeal from a judgment of tbe circuit court for Milwaukee county; Oscae M. Reitz, Circuit Judge. Action to recover taxes paid under protest. There was an income tax assessed on a year’s payment of a $5,000 life annuity left to plaintiff by will, payable out of the net income of the testator’s estate.
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Appeal from a judgment of tbe circuit court for Milwaukee county; Oscae M. Reitz, Circuit Judge. Action to recover taxes paid under protest. There was an income tax assessed on a year’s payment of a $5,000 life annuity left to plaintiff by will, payable out of the net income of the testator’s estate. The beneficiary’s interest in the estate was valued, an inheritance tax assessed thereon, and paid, and subsequently an income tax assessed on a yearly payment made in 1912 and $250 paid for the previous year. Plaintiff claimed a deduction of the annuity payments in arriving at her net income for…
1Opinion of the CourtMarshall, J.
Unless a question of practice presently to-be mentioned requires a different result, this cause is ruled in respondent’s favor by the decision in the case mentioned in the statement.
Sec. 1164, Stats., empowers common councils to refund taxes illegally assessed and paid, contingent upon “all conditions prescribed by law for the recovery of illegal taxes’*’ *395having “been complied with.” Sub. (4), sec. 1087ro — 22, makes the section aforesaid applicable to income taxes conditioned upon the written approval “of the assessor of incomes who made the assessment or of the tax commission in the case of…
2Cases cited2 opinions
- State ex rel. City of Superior v. Duluth Street Railway Co.Wisconsin Supreme Court · 1913
- Horlick v. Town of Mount PleasantWisconsin Supreme Court · 1915
3Cited by11 opinions
- Goldman v. Home Mutual Insurance CompaniesWisconsin Supreme Court · 1964
- Schlesinger v. StateWisconsin Supreme Court · 1929
- Nash v. Inhabitants of SorrentoSupreme Judicial Court of Maine · 1919
- State ex rel. Hand Knit Hosiery Co. v. AtwoodWisconsin Supreme Court · 1928
- Village of Niagara v. Town of NiagaraWisconsin Supreme Court · 1932
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