BACON v. DEPARTMENT OF REVENUE

No. 83-497.

118 Wis.2d 14 (1984)

345 N.W.2d 888

Glenn A. BACON, Petitioner-Respondent, v. Wisconsin DEPARTMENT OF REVENUE, Respondent-Appellant.

Court of Appeals of Wisconsin.

Decided February 1, 1984.


Attorney(s) appearing for the Case

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

For the petitioner-respondent, the cause was submitted on the brief of Robert L. Swanson of DeMark, Kolbe & Brodek, S.C. of Racine.

Before Scott, C.J., Brown, P.J., and Robert W. Hansen, Reserve Judge.


SCOTT, C.J.

The Wisconsin Department of Revenue appeals from a judgment and an order vacating a decision of the Wisconsin Tax Appeals Commission upholding a 1978 assessment against Glenn A. Bacon for additional taxable income for the year 1971. The primary issue before us is whether the assessment was barred by the four-year limitation period under sec. 71.11 (21) (bm), Stats.,1 or authorized by secs. 71.11 (21) (g) 2

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