HOUSEHOLD FINANCE CORP. v. DEPARTMENT OF TAXATION


260 Wis. 536 (1952)

HOUSEHOLD FINANCE CORPORATION, Respondent, vs. DEPARTMENT OF TAXATION, Appellant.

Supreme Court of Wisconsin.

February 5, 1952.


Attorney(s) appearing for the Case

For the appellant there was a brief by the Attorney General and Harold H. Persons, assistant attorney general, and oral argument by Mr. Persons.

For the respondent there was a brief by Thomas, Orr, Isaksen & Werner of Madison, attorneys, and Hubachek & Kelly of Chicago, Illinois, of counsel, and oral argument by San W. Orr.


BROADFOOT, J.

The Wisconsin privilege dividend tax law (now sec. 71.16, Stats.) was enacted in 1935, and by its terms a tax was levied upon the privilege of declaring and receiving dividends out of income derived from property located and business transacted in this state. The law provides that the tax shall be deducted and withheld from such dividends by the payor corporation.

The respondent is a foreign corporation licensed to operate in Wisconsin, and does...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases