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WEBSTER v. DEPARTMENT OF REVENUE

No. 80-925.

102 Wis.2d 332 (1981)

306 N.W.2d 701

Louis WEBSTER, Sr., Alex Askenette, Sr., Sue Askenette, Petitioners-Appellants, v. WISCONSIN DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Wisconsin.

Decided April 7, 1981.

Attorney(s) appearing for the Case

For the appellants the cause was submitted on the briefs of Milton Rosenberg of Madison.

For the respondent the cause was submitted on the brief of Bronson C. La Follette, attorney general, and George B. Schwahn, assistant attorney general.

Before Donlin, P. J., Foley, J., and Dean, J.

DEAN, J.

Louis Webster, Sr., Alex Askenette, Sr., and Sue Askenette each paid Wisconsin individual income taxes for 1972 and 1973. The taxpayers are tribal Indians and contend that Article 2 of the Wolf River Treaty of 1854 provided an exemption to state taxation. They appeal the circuit court judgment affirming the decision of the Tax Appeals Commission denying a refund. The taxpayers also assert that the reinstatement...

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