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DEPARTMENT OF TAXATION v. BERRY

258 Wis. 544 (1951)

DEPARTMENT OF TAXATION, Appellant, vs. BERRY, Respondent.

Supreme Court of Wisconsin.

March 6, 1951.

Attorney(s) appearing for the Case

For the appellant there were briefs by the Attorney General, Harold H. Persons and E. Weston Wood, assistant attorneys general, and Neil Conway, inheritance tax counsel, and oral argument by Mr. Persons and Mr. Conway.

For the respondent there was a brief by Jeffris, Mouat, Oestreich, Wood & Cunningham, and oral argument by Otto A. Oestreich and Robert C. Lovejoy, all of Janesville.

GEHL, J.

This appeal presents a very narrow question. It is sought by the Department of Taxation to collect a tax imposed by sec. 72.75, Stats., the tax on transfer by gift.

In determining the issue we must observe the rule, "universal in its application, that a tax cannot be imposed without clear and express language for that purpose." Wadhams Oil Co. v. State, 210 Wis. 448, 459, 245 N. W. 646, 246...

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