Wisconsin Dept. of Taxation v. Aluminum Goods Mfg. Co.
Decision Date | 09 April 1957 |
Citation | 275 Wis. 389,82 N.W.2d 349 |
Parties | WISCONSIN DEPARTMENT OF TAXATION, Appellant, v. ALUMINUM GOODS MFG. CO., a New Jersey corporation, Respondent. |
Court | Wisconsin Supreme Court |
Stewart G. Honeck, Atty. Gen., Harold H. Persons, Asst. Atty. Gen., for appellant.
Fairchild, Foley & Sammond, Theodore C. Bolliger, Milwaukee, for respondent.
The statute involved is sec. 71.07, Stats. 1947 which reads as follows:
Subd. (1) separates income into three classes. The first has the situs of the business from which derived; the second the situs of the property from which derived, and the third follows the residence of the recipient. The first...
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Sweitzer v. Wisconsin Dept. of Revenue
...specifically rejected such attempts to circumscribe the scope of that category of income and loss. Department of Taxation v. Aluminum Goods Mfg. Co. (1957), 275 Wis. 389, 82 N.W.2d 349, 84 N.W.2d 67; Plain v. Harder (1955), 268 Wis. 507, 68 N.W.2d 47. While the category is not limited to in......
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Transamerica Financial Corp. v. Wisconsin Dept. of Revenue
...construction is not to be given force where it is inconsistent with an unambiguous statutory provision. Dept. of Taxation v. Aluminum Goods Mfg. Co. (1957), 275 Wis. 389, 82 N.W.2d 349, 84 N.W.2d Adoption of the department's interpretation would result in all of the taxpayer's dividend inco......
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