METZGER v. DEPARTMENT OF TAXATION


35 Wis.2d 119 (1967)

METZGER and others, Appellants, v. WISCONSIN DEPARTMENT OF TAXATION, Respondent.

Supreme Court of Wisconsin.

May 9, 1967.


Attorney(s) appearing for the Case

For the appellants there was a brief by John D. Cahill and James A. Kern, both of Milwaukee, and oral argument by Mr. Kern.

For the respondent the cause was argued by James D. Jeffries, assistant attorney general, with whom on the brief was Bronson C. La Follette, attorney general.


BEILFUSS, J.

The principal issue is whether the circuit court has jurisdiction in equity to enjoin the Wisconsin Department of Taxation from assessing gift taxes where the taxpayer has not exhausted his statutory administrative remedies.

The authority for the imposition of gift taxes is generally contained in secs. 72.75 through 72.81, Stats. Sec. 72.81 (5) provides:

"All provisions of the income tax law...

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