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SCHULZ v. DEPARTMENT OF REVENUE

No. 82-1642.

115 Wis.2d 542 (1983)

340 N.W.2d 563

Ralph H. SCHULZ, Petitioner-Appellant, v. Wisconsin DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Wisconsin.

Decided October 11, 1983.

Attorney(s) appearing for the Case

For the appellant the cause was submitted on the briefs of Ralph H. Schulz, pro se, of Milwaukee and Naples, Florida.

For the respondent the cause was submitted on the brief of Bronson C. La Follette, attorney general, and John C. Murphy, assistant attorney general.

Before Foley, P.J., Dean and Cane, JJ.

CANE, J.

The sole issue on appeal is whether Ralph Schulz, a taxpayer operating on a cash basis, is required to report as income the entitled refund of state income tax withheld and claimed as an itemized deduction in his previous year's tax return. We conclude that the entitled refund must be reported as income even though the taxpayer may elect not to receive the refund in cash and elects to apply it as a credit against...

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