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SMITH v. DEPARTMENT OF TAXATION

264 Wis. 389 (1953)

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

Supreme Court of Wisconsin.

July 3, 1953.

Attorney(s) appearing for the Case

For the appellant there was a brief by Leekley & Williams of Milwaukee, and oral argument by John Leekley.

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

FAIRCHILD, J.

From her income tax for the years 1943, 1944, and 1945 appellant deducted dividends received from the Smith Investment Company. She claimed the right to those deductions under sec. 71.04 (4), Stats. 1945 (sec. 71.05 (5), Stats. 1951). The Department of Taxation disallowed such deductions and made an additional assessment of taxes for those years. The additional assessment was contested by appellant, the matter eventually coming to this court, where it...

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