PER CURIAM.
John D. Day, a lawyer in Spencer, graduated in 1957 from the University of Wisconsin Law School. He was divorced in January, 1968, and agreed to pay substantial alimony and support for his minor children. He was remarried one year later. His tax problems began in 1968 when, as a result of his marital problems, he did not have enough money to pay his Wisconsin income tax, although he filed his return. This same problem occurred in 1969, 1970, and 1971,...
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