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SWEITZER v. DEPARTMENT OF REVENUE

No. 305.

65 Wis.2d 235 (1974)

222 N.W.2d 662

SWEITZER, Appellant, v. DEPARTMENT OF REVENUE, Respondent.

Supreme Court of Wisconsin.

Decided October 29, 1974.

Attorney(s) appearing for the Case

For the appellant there were briefs by Bernard S. Kubale, Benjamin F. Garmer, III, John R. Dawson and Foley & Lardner, all of Milwaukee, and oral argument by Mr. Dawson.

For the respondent the cause was argued by Sverre O. Tinglum, assistant attorney general, with whom on the brief was Robert W. Warren, attorney general.

CONNOR T. HANSEN, J.

The issue presented by this appeal is whether a loss incurred by the appellant, a Wisconsin resident, as a result of his interest as a limited partner in a New York limited partnership is allowable in this state for the purpose of determining his Wisconsin income taxes.

The facts in this case have been stipulated; therefore, the issue presented on appeal involves a question of law and the determinations...

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