Wisconsin Supreme Court October 25, 1910 (State v. Bullen)

EebwiN, J.

We shall first consider the appeal on the part of the Bullen heirs. Counsel say in their brief that there is *518but one question for determination by tbis court, namely: “Can tbe state of Wisconsin tax a contract made by one of its residents wben in a foreign state, whereby be transfers property wbicb is tben in tbe foreign state and wbicb never bas been in tbe state of Wisconsin,