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STATE EX REL. MARACHOWSKY v. KERL

258 Wis. 309 (1950)

STATE EX REL. MARACHOWSKY, Plaintiff in error, vs. KERL, Sheriff, Defendant in error.

Supreme Court of Wisconsin.

January 9, 1951.

Attorney(s) appearing for the Case

For the plaintiff in error there was a brief by Rubin & Ruppa of Milwaukee, and Francis P. Mayo of Madison, attorneys, and William B. Rubin of Milwaukee of counsel, and oral argument by Mr. William B. Rubin and Mr. Mayo.

For the defendant in error there was a brief by the Attorney General, William A. Platz, assistant attorney general, and Robert W. Arthur, district attorney of Dane county, and oral argument by Mr. Platz.

GEHL, J.

It is the contention of the defendant that no verified income-tax return was filed. The facts are stated in State ex rel. Arthur v. Proctor (1949), 255 Wis. 355, 356, 38 N.W.2d 505:

"As the evidence was taken at the hearing, it appeared that the return was signed at the home of the accused in Portage, Columbia county, Wisconsin, and was not sworn to before any notary at that time. The return was then mailed to a certified public accountant...

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