1. International Harvester Co. v. Wisconsin Dep't of Taxation, No. 620, SUPREME COURT OF THE UNITED STATES, April 27, 1944, Argued , May 29, 1944, Decided
OVERVIEW: Under a statute, the State of Wisconsin had constitutional power to make a levy upon a foreign corporation, measured by so much of its earnings from within the state as it distributed in dividends and to make the taxable event the corporation's relinquishment of the earnings to its stockholders, who could not object to the withholding of the tax.
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