Legal Opinion
Cady v. Alexander Construction Co.
Wisconsin Supreme Court
Decided January 10, 1961PublishedCited by 11 opinions
1Opinion of the CourtHallows, J.
The problem presented divides itself into three parts: 1. Has Wisconsin the jurisdiction to tax such personal property? 2. Do the existing laws tax such property? 3. Is the town of Cady the proper assessment district?
It has been generally recognized that the state of the domicile of the owner may tax personal property where such property has not acquired a situs elsewhere for tax purposes. Van Dyke v. Tax Comm. (1940), 235 Wis. 128, 292 N. W. 313; affirmed per curiam in Van Dyke v. Wisconsin Tax Comm. (1940), 311 U. S. 605, 61 Sup. Ct. 36, 85 L. Ed. 383. Personal property acquires a taxable…
2Cases cited26 opinions
- Coe v. ErrolSupreme Court of the United States · 1886
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- Northwest Airlines, Inc. v. MinnesotaSupreme Court of the United States · 1944
- Frick v. PennsylvaniaSupreme Court of the United States · 1925
21 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Greyhound Lines, Inc. v. Board of EqualizationTexas Supreme Court · 1967
- In Re the Assessment of Personal Property Taxes Against Missouri Gas EnergySupreme Court of Oklahoma · 2008
- City of Dallas v. OvertonCourt of Appeals of Texas · 1962
- Zantop Air Transport, Inc. v. County of San BernardinoCalifornia Court of Appeal · 1966
- McKinney v. Nacogdoches Independent School DistrictCourt of Appeals of Texas · 1972
6 more not listed; retrieve them via the Exa API.