WILKIE, J.
One issue is raised by this appeal: Do appellants have the right to deduct, under Wisconsin income tax law, the state tax prepayments made by them in 1964 for the 1965 tax year pursuant to sec. 71.21 (19) (a), Stats. 1963, in either 1964 or 1965, or in neither?
It is appellants' essential argument that their state income tax prepayment in 1964 for the 1965 taxable year is a "changing basis asset" and hence within sec. 71.05 (2), Stats. 1965, dealing...
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