ESTATE OF ROGOVIN v. DEPT. OF REVENUE

No. 397.

57 Wis.2d 683 (1973)

205 N.W.2d 136

ESTATE OF ROGOVIN, Appellants, v. DEPARTMENT OF REVENUE, Respondent.

Supreme Court of Wisconsin.

Decided March 27, 1973.


Attorney(s) appearing for the Case

For the appellant there were briefs by Foley & Lardner and Harrold J. McComas and Timothy C. Frautschi, all of Milwaukee, and oral argument by Mr. McComas.

For the respondent the cause was argued by Allan P. Hubbard, assistant attorney general, with whom on the brief was Robert W. Warren, attorney general.


ROBERT W. HANSEN, J.

Do the applicable state statutes exempt from state income taxation the dividend and bonus received by the estate after the death of Beth Rogovin, but earned by her during her lifetime?

Prior to 1965, in this state, the taxable income of estates was determined by an entirely independent computation of gross income and allowable deductions. There was no reference to a federal base. However, in 1965, a new approach was adopted and sec. 71...

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