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UECKE v. DEPARTMENT OF TAXATION

36 Wis.2d 530 (1967)

UECKE, Respondent, v. DEPARTMENT OF TAXATION, Appellant.

Supreme Court of Wisconsin.

October 31, 1967.

Attorney(s) appearing for the Case

For the appellant the cause was argued by E. Weston Wood, assistant attorney general, with whom on the brief was Bronson C. La Follette, attorney general.

For the respondent there was a brief by Thomas J. Donnelly, Jr., Samuel J. Recht, and John A. Hazelwood, attorneys, and Brady, Tyrrell, Cotter & Cutler of counsel, all of Milwaukee, and oral argument by Mr. Recht.

HANSEN, J.

The real issue is whether the terms of the option agreement effectively restricted the sale of the stock and hence the value thereof.

The position of the department is demonstrated by the following statements contained in a communication from the counsel for the department dated November 1, 1962:

"1. For Wisconsin income tax purposes there is no statutory distinction between `restricted stock options' and other stock options to employes...

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