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Miller v. Milwaukee, 272 U.S. 713 (1927)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Miller v. Milwaukee, 272 U.S. 713 (1927)
Please note: this case begins in mid-page. It therefore shares a citation with the last page of the previous case. If you are attempting to follow a link to the last page of 272 U.S. 709, click here.
Miller v. Milwaukee No. 73 Argued December 13, 1926 Decided January 3, 1927 272 U.S. 713
ERROR TO THE UNITED STATES DISTRICT COURT
FOR THE EASTERN DISTRICT OF WISCONSIN
Syllabus
1. Conduct which in usual situations the law protects may become unlawful when part of a scheme to reach a prohibited result. P. 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. 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.
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Chicago: U.S. Supreme Court, "Syllabus," Miller v. Milwaukee, 272 U.S. 713 (1927) in 272 U.S. 713 272 U.S. 714. Original Sources, accessed November 25, 2024, http://originalsources.com/Document.aspx?DocID=H5W3WRKYLW14VEV.
MLA: U.S. Supreme Court. "Syllabus." Miller v. Milwaukee, 272 U.S. 713 (1927), in 272 U.S. 713, page 272 U.S. 714. Original Sources. 25 Nov. 2024. http://originalsources.com/Document.aspx?DocID=H5W3WRKYLW14VEV.
Harvard: U.S. Supreme Court, 'Syllabus' in Miller v. Milwaukee, 272 U.S. 713 (1927). cited in 1927, 272 U.S. 713, pp.272 U.S. 714. Original Sources, retrieved 25 November 2024, from http://originalsources.com/Document.aspx?DocID=H5W3WRKYLW14VEV.
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