Case Name: Boyd, by Guardian ad litem, and others, Respondents, vs. Department of Taxation, Appellant. [Two cases.]
Court: Wisconsin Supreme Court
Jurisdiction: Wisconsin
Decision Date: 1942-12-08
Citations: 241 Wis. 624
Docket Number: 
Parties: Boyd, by Guardian ad litem, and others, Respondents, vs. Department of Taxation, Appellant. [Two cases.]
Judges: 
Reporter: Wisconsin Reports
Volume: 241
Pages: 624–625

Head Matter:
Boyd, by Guardian ad litem, and others, Respondents, vs. Department of Taxation, Appellant. [Two cases.]
November 13
December 8, 1942.
For the appellant there was a brief by the Attorney General and Harold H. Persons, assistant attorney general, and oral argument by Mr. Persons and Mr. Neil Conway, inheritance tax counsel.
For the respondents there was a brief by Lecher, Michael, Whyte & Spohn of Milwaukee, and oral argument by George D. Spohn.

Opinion:
Rosenberry, C. J.
The question involved in these cases is whether the twenty-five per cent additional tax imposed by par. (e) of sub. (3) of sec. 4, ch. 363, Laws of 1933, is applicable to the entire value of gifts made during a calendar year or only to the portion not in excess of $25,000? These cases are ruled by the cases in which Clara A. Miller, donor, is respondent and the Wisconsin Department of Taxation is appellant, ante, p. 615, 6 N. W. (2d) 827. Reference is made to the opinion and discussion in those cases, and in accordance with that opinion, the judgment in each case is affirmed.
By the Court. — Judgment in each case is affirmed.