Wisconsin Supreme Court March 27, 1973, No. 397 (Estate of Rogovin v. Department of Revenue)

Robert W. Hansen, J.

Do the applicable state statutes exempt from state income taxation the dividend and bonus received by the estate after the death of Beth Rogovin, but earned by her during her lifetime ?

Prior to 1965, in this state, the taxable income of estates was determined by an entirely independent computation of gross income and allowable deductions.