IN MATTER OF ESTATE OF HALSTED

No. 82-145.

111 Wis.2d 606 (1983)

331 N.W.2d 609

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 Halsted, Deceased; and Hortense H. Clingman and William A. Warren, as Sole Heirs of said Decedent, Appellants, v. State of Wisconsin DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Wisconsin.

Decided February 10, 1983.


Attorney(s) appearing for the Case

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

For the respondent there was a brief by Bronson C. La Follette, attorney general, and F. Thomas Creeron III, assistant attorney general, and Robert C. Stellick, Jr., assistant inheritance tax counsel, and oral argument by DeWitt J. Strong, assistant attorney general.

Before Gartzke, P.J., Bablitch, J. and Dykman, J.


DYKMAN, J.

The personal representatives and heirs of the estate of James E. Halsted appeal from the circuit court's order denying their motion to strike the department of revenue's statute of limitations defense. They also appeal from the circuit court order dismissing their petition for a hearing on the determination of tax due and directing them to pay $21,145.71 additional tax and interest. We affirm the orders.

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