IN MATTER OF ESTATE OF HALSTED

No. 82-145.

116 Wis.2d 23 (1983)

341 N.W.2d 389

IN the MATTER OF the ESTATE OF James E. HALSTED, Deceased: BARABOO NATIONAL BANK and Hortense H. Clingman, as Personal Representatives of the Estate of James E. Halsted, Deceased; and Hortense H. Clingman and William A. Warren, as Sole Heirs of Said Decedent, Appellants-Petitioners, v. State of Wisconsin DEPARTMENT OF REVENUE, Respondent.

Supreme Court of Wisconsin.

Decided December 23, 1983.


Attorney(s) appearing for the Case

For the appellants-petitioners there were joint briefs by Richard S. Jenks and Greenhalgh, Jenks & Dithmar, and Clyde C. Cross and Cross, Mercer and Maffei, all of Baraboo, and oral argument by Richard S. Jenks and Clyde C. Cross.

For the respondent the cause was argued by F. Thomas Creeron III, assistant attorney general, with whom on the brief was Bronson C. La Follette, attorney general, and Robert C. Stellick, Jr., assistant inheritance tax counsel.


WILLIAM G. CALLOW, J.

This is a review of a decision1 of the court of appeals affirming the orders of the Sauk county circuit court, Judges James W. Karch and Robert F. Curtin. These orders denied a motion to strike the Wisconsin Department of Revenue's statute of limitations defense, dismissed for lack of jurisdiction a petition for a court hearing on an inheritance tax redetermination made...

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