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CUDAHY v. DEPARTMENT OF REVENUE

Nos. 196, 197.

66 Wis.2d 253 (1974)

224 N.W.2d 570

CUDAHY and others, Appellants, v. DEPARTMENT OF REENUE, Respondent.

Supreme Court of Wisconsin.

Decided December 20, 1974.

Attorney(s) appearing for the Case

The cause was submitted for the appellants on the brief of Godfrey & Kahn, S. C., attorneys, and William Boardman Graves, of counsel, all of Milwaukee; and for the respondent on the brief of Robert W. Warren, attorney general, and Allan P. Hubbard, assistant attorney general.

Submitted under sec. (Rule) 251.54 December 2, 1974.

HANLEY, J.

Three issues are presented on this appeal:

1. Did the circuit court have jurisdiction to act on either of the two petitions for review?

2. Did the trial court have the power to enlarge the appellants' time to serve the first petition to review upon the Wisconsin Department of Revenue?

3. Should this court exercise its discretionary power under sec. 251.09, Stats., to reverse...

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