WISCONSIN GAS & ELECTRIC CO. v. UNITED STATES

No. 8276.

138 F.2d 597 (1943)

WISCONSIN GAS & ELECTRIC CO. v. UNITED STATES.

Circuit Court of Appeals, Seventh Circuit.

November 8, 1943.


Attorney(s) appearing for the Case

Samuel O. Clark, Jr., and Sewall Key, Department of Justice, both of Washington, D. C., J. Louis Monarch and T. Carroll Sizer, Sp. Assts. to Atty. Gen., and Berthold J. Husting, U. S. Atty., and Elsmere J. Koelzer, Asst. U. S. Atty., both of Milwaukee, Wis., for appellant.

James D. Shaw and Van B. Wake, both of Milwaukee, Wis., for appellee.

Before MAJOR and MINTON, Circuit Judges, and LINDLEY, District Judge.


MINTON, Circuit Judge.

The State of Wisconsin has what is called the Privilege Dividend Tax Law. The pertinent provisions thereof we set forth in the margin.1

The Wisconsin Gas and Electric Company, the plaintiff-appellee, is a utility corporation whose total business is done in Wisconsin. It is a Wisconsin corporation. In 1935 the plaintiff declared a dividend of $150,000. It distributed $146,250 to its stockholders, and paid...

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