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AMERICAN BANK & TRUST CO. v. DEPT. OF REVENUE,

No. 208.

60 Wis.2d 660 (1973)

211 N.W.2d 627

AMERICAN BANK & TRUST COMPANY, Executor, Appellant, v. DEPARTMENT OF REVENUE, Respondent.

Supreme Court of Wisconsin.

Decided October 30, 1973.

Attorney(s) appearing for the Case

For the appellant there were briefs by William F. Kolbe and Kolbe, Sharp & Arena, all of Racine, and oral argument by William F. Kolbe.

For the respondent the cause was argued by E. Weston Wood, assistant attorney general, with whom on the brief was Robert W. Warren, attorney general.

HEFFERNAN, J.

We conclude that the circuit court properly held that Tree's partnership earnings that accrued prior to his death, but were undistributed at the date of death, were taxable1 as income under secs. 71.03 (1) (k)2 and 71.08 (1) (a) and (b),3 Stats. 1963.

The appellant-executor, construing sec. 71.08 (1) (a), Stats. 1963...

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