(Download) "International Harvester Co. v. Wisconsin Department Taxation" by Supreme Court of the United States # eBook PDF Kindle ePub Free
eBook details
- Title: International Harvester Co. v. Wisconsin Department Taxation
- Author : Supreme Court of the United States
- Release Date : January 29, 1944
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 80 KB
Description
MR. CHIEF JUSTICE STONE delivered the opinion of the Court. These cases come here on appeal under ? 237 (a) of the Judicial Code, 28 U. S. C. ? 344 (a), from judgments of the Supreme Court of Wisconsin, reviewing and sustaining assessments by appellee, the Wisconsin Department of Taxation, of the Wisconsin Privilege Dividend Tax imposed with respect to appellants, which are foreign corporations doing business in Wisconsin. 243 Wis. 198, 211. The appellants present again, but in a new aspect, the substance of the question decided in Wisconsin v. J. C. Penney Co., 311 U.S. 435. In that case we sustained the constitutionality, under the due process clause of the Fourteenth Amendment, of the Wisconsin Privilege Dividend Tax, ? 3 of Ch. 505 of Wisconsin Laws of 1935 as amended by Ch. 552, Wisconsin Laws of 1935.1 The tax is imposed with respect to both foreign and domestic corporations doing business within the state ""for the privilege of declaring and receiving dividends"" out of income derived from property located and business transacted in the state. The payor corporation is required to deduct the tax from the dividends payable to both resident and non-resident stockholders.
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