(DOWNLOAD) "Hoeper v. Tax Commission Wisconsin Et Al." by Supreme Court of the United States ~ Book PDF Kindle ePub Free
eBook details
- Title: Hoeper v. Tax Commission Wisconsin Et Al.
- Author : Supreme Court of the United States
- Release Date : January 30, 1931
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 72 KB
Description
MR. JUSTICE ROBERTS delivered the opinion of the Court. Appellant, a resident of Marathon County, Wisconsin, married in the year 1927. Subsequently to his marriage he was in receipt of income taxable to him under the income tax statute of the state. His wife, during the same period, received taxable income, composed of a salary, interest and dividends, and a share of the profits of a partnership with which her husband had no connection. The assessor of incomes assessed against the appellant a tax computed on the combined total of his and his wife's incomes as shown by separate returns, treating the aggregate as his income. The amount so ascertained and assessed exceeded the sum of the taxes which would have been due had their taxable incomes been separately assessed.1
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