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SHELLEY v. DEPARTMENT OF REVENUE

No. 80 (1974).

70 Wis.2d 551 (1975)

235 N. W. 2d 515

SHELLEY, Respondent, v. DEPARTMENT OF REVENUE, Appellant.

Supreme Court of Wisconsin.

Decided November 25, 1975.

Attorney(s) appearing for the Case

For the appellant the cause was submitted on the brief of Robert W. Warren, attorney general, and Allan P. Hubbard, assistant attorney general.

For the respondent the cause was submitted on the brief of Fred D. Hartley, Neil F. Guttormsen, Thomas B. Hartley and Heide, Sheldon, Hartley, Thom & Wilk, all of Kenosha.

Submitted under sec. (Rule) 251.54 September 9, 1975.

DAY, J.

This case raises two questions. First, are brokerage commissions earned out of state, but by a resident, income from "personal services" subject to Wisconsin income tax, or is such income from a "business" and not subject to Wisconsin income tax under sec. 71.07 (1), Stats.?1 We conclude that such income is from personal services...

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