Taylor v. Conta
Wisconsin Supreme Court
1Opinion of the CourtShirley S. Abrahamson, J.
The question presented on appeal is whether secs. 71.05(1) (a) 5 and 71.05(1) (a)7, Stats. 1975, two provisions of the Wisconsin income tax law, contravene the privileges and immunities clause of the federal constitution. We affirm the judgment of the circuit court for Dane county, William D. Byrne, Circuit Judge, which declared the statutes constitutional and dismissed the action.
I
The facts are not in dispute. In 1976 the eight taxpayers (four married couples), Mr. and Mrs. Howard Taylor, Mr. and Mrs. Wayne Feyereisen, Mr. and Mrs. James McCarville, and Mr. and Mrs. Michael Fairfield, sold…
2Cases cited21 opinions
- Shapiro v. ThompsonSupreme Court of the United States · 1969
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- Toomer v. WitsellSupreme Court of the United States · 1948
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