U.S. Supreme Court
Miller v. Milwaukee, 272 U.S. 713 (1927)
Miller v. Milwaukee
Argued December 13, 1926
Decided January 3, 1927
272 U.S. 713
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.
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. chanrobles.com-red