DEPARTMENT OF TAXATION v. PABST


15 Wis.2d 195 (1961)

DEPARTMENT OF TAXATION, Appellant, v. PABST and others, Respondents. [Two cases.]

Supreme Court of Wisconsin.

December 1, 1961.


Attorney(s) appearing for the Case

For the appellant the cause was argued by E. Weston Wood and Harold H. Persons, assistant attorneys general, with whom on the briefs was John W. Reynolds, attorney general.

For the respondents there was a brief by Michael, Best & Friedrich, attorneys, and Roy C. LaBudde and Frank J. Pelisek of counsel, all of Milwaukee, and oral argument by Mr. LaBudde and Mr. Pelisek.


DIETERICH, J.

The appeal and review raise one issue:

Whether the trusts involved were administered in Wisconsin within the meaning of sec. 71.08 (8), Stats., in the years 1952, 1953, and 1954.

The relevant facts contained in the stipulation are as follows:

Both trusts are inter vivos trusts established by a trust agreement executed December 24, 1938, in Wisconsin by Ida C. Pabst, a resident...

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