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GRAY v. MORGAN

No. 15722.

371 F.2d 172 (1966)

Casey GRAY, Alan Cowie, and Paul Woodman, Individually, Jointly and on Behalf of all Other Non-Residents of Illinois and Michigan and Who Are Allegedly Subject to the Wisconsin Income Tax, Plaintiffs-Appellants, v. James R. MORGAN, Commissioner of Taxation for the State of Wisconsin, Defendant-Appellee.

United States Court of Appeals Seventh Circuit.

December 22, 1966.

Attorney(s) appearing for the Case

Adeline J. Geo-Karis, Zion, Ill., George D. Karcazes, Chicago, Ill., Betty Jean Thompson, Zion, Ill., of counsel, for appellants.

William Gorham Rice, Bronson C. La Follette, Atty. Gen., Madison, Wis., Clarence G. Bylsma, Sp. Coun., Madison, Wis., for appellee.

Before HASTINGS, Chief Judge, and KILEY and FAIRCHILD, Circuit Judges.

HASTINGS, Chief Judge.

We have for review a judgment ordering the dismissal of a complaint for declaratory judgment, injunctive relief and refund of state taxes paid.

The complaint alleges that plaintiffs are residents and citizens of either Illinois or Michigan; that they are employed in Wisconsin; that they are subjected to the payment of Wisconsin income tax on their wages and salaries received from Wisconsin employment; and that the application of the...

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