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MITCHELL v. WISCONSIN DEPT. OF REV.

No. 85-0296.

132 Wis.2d 335 (1986)

392 N.W.2d 469

William A. MITCHELL, Petitioner-Appellant, v. WISCONSIN DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Wisconsin.

Decided June 19, 1986.

Attorney(s) appearing for the Case

For the petitioner-appellant the cause was submitted on the briefs of William A. Mitchell, pro se, of Janesville.

For the respondent the cause was submitted on the brief of Bronson C. La Follette, attorney general, and Gerald S. Wilcox, assistant attorney general.

Before Gartzke, P.J., Dykman and Eich, JJ.

EICH, J.

William A. Mitchell appeals from a judgment affirming an order of the Tax Appeals Commission assessing Wisconsin income taxes for the years 1981 and 1982. The issue is whether the sixteenth amendment to the United States Constitution was improperly ratified and fraudulently certified, thus invalidating Wisconsin's income tax laws. Because the issue is nonjusticiable, we affirm the trial court.

Mitchell's 1980 Wisconsin income tax return stated that...

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