DECISION and ORDER
MYRON L. GORDON, Senior District Judge.
The plaintiffs have refused to indicate their income on Wisconsin tax returns for the years 1977 and 1978. The Wisconsin Department of Revenue (DOR) assessed the plaintiffs' tax liability based on its own estimate of their income, pursuant to Wis. Stats. ch. 71. The assessment was upheld by the Wisconsin Tax Appeals Commission (TAC). The plaintiffs appealed to the Waukesha Circuit Court under the...
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