Legal Opinion
Welch v. Henry
Wisconsin Supreme Court
Decided January 12, 1937PublishedCited by 20 opinions
1Opinion of the CourtWickhem, J.
The sole'question upon this appeal is the constitutionality of sec. 6, ch. 15, Laws of 1935, which is *322entitled, “Emergency Relief Tax on Certain 1933 Dividends.”
The material portions of the statute here in question are as follows:
“(1) For the purpose of this section.
“(a) ‘Person’ shall mean persons other than corporations as defined in subsection (1) of section 71.02.
“(b) ‘Dividends’ shall mean all dividends derived from stocks whether paid to shareholders in cash or property received in the calendar year 1933, or corresponding fiscal year, and deductible under subsection (4) of section 71.04.
2Cases cited12 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Louisville Gas & Electric Co. v. ColemanSupreme Court of the United States · 1928
- Lynch v. HornbySupreme Court of the United States · 1918
- Colgate v. HarveySupreme Court of the United States · 1935
- Citizens' Telephone Co. of Grand Rapids v. FullerSupreme Court of the United States · 1913
7 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Gottlieb v. City of MilwaukeeWisconsin Supreme Court · 1967
- State Ex Rel. Warren v. NusbaumWisconsin Supreme Court · 1973
- People Ex Rel. Beck v. GravesNew York Court of Appeals · 1939
- Matthies v. Positive Safety Manufacturing Co.Wisconsin Supreme Court · 2001
- State v. Industrial Tool & Die Works, Inc.Supreme Court of Minnesota · 1945
15 more not listed; retrieve them via the Exa API.