Miller v. Milwaukee
272 U.S. 713 (1927)

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U.S. Supreme Court

Miller v. Milwaukee, 272 U.S. 713 (1927)

Miller v. Milwaukee

No. 73

Argued December 13, 1926

Decided January 3, 1927

272 U.S. 713

Syllabus

1. Conduct which in usual situations the law protects may become unlawful when part of a scheme to reach a prohibited result. P. 272 U. S. 715.

2. Where income from bonds of the United States which, by Act of Congress, is exempt from state taxation is reached purposely, in the case of corporation-owned bonds, by exempting the income therefrom in the hands of the corporation and taxing only so much of the stockholder's dividends as corresponds to the corporate income not assessed, the tax is invalid. P. 272 U. S. 714.

Reversed.

Error to a judgment of the district court (January 9, 1925) in favor of Fred Miller and Elise K. John, as executors of the will of Ernest G. Miller, in their suit against the City of Milwaukee to recover the amount of income taxes alleged to have been unconstitutionally collected under the laws of Wisconsin from their testator.

Page 272 U. S. 714

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