WENGER v. DEPARTMENT OF REVENUE

Nos. 82-264, 82-265, 82-266.

109 Wis.2d 677 (1982)

327 N.W.2d 209

Alfred L. WENGER and Laura E. Wenger, Plaintiffs-Appellants, v. WISCONSIN DEPARTMENT OF REVENUE, Defendant-Respondent.

Court of Appeals of Wisconsin.

Decided November 23, 1982.


Attorney(s) appearing for the Case

For the plaintiffs-appellants the cause was submitted on the brief of Joseph W. Weigel of Weigel Law Firm of Milwaukee.

For the defendant-respondent the cause was submitted on the brief of Bronson C. La Follette, attorney general, Daniel D. Stier, assistant attorney general.

Before Voss, P.J., Brown and Scott, JJ.


SCOTT, J.

Alfred and Laura Wenger appeal from a judgment upholding a determination by the Wisconsin Tax Appeals Commission (Commission) that the Wisconsin Department of Revenue (Department) correctly denied the Wengers' petition for redetermination of income tax assessments made against them for the years 1974-77 and correctly assessed a twenty-five percent negligence penalty against the Wengers for the year 1977. The issues...

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