CLEAVER v. DEPARTMENT OF REVENUE

No. 88-1913.

151 Wis.2d 896 (1989)

447 N.W.2d 102

Laird C. CLEAVER, Plaintiff-Appellant, v. Wisconsin DEPARTMENT OF REVENUE, Defendant-Respondent.

Court of Appeals of Wisconsin.

Decided August 24, 1989.


Attorney(s) appearing for the Case

On behalf of the plaintiff-appellant, there were briefs by Joseph C. Niebler, of Niebler & Muren, S.C., of Brookfield.

On behalf of the defendant-respondent, there was a brief by Donald J. Hanaway, attorney general, and Edward S. Marion, assistant attorney general.

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


SUNDBY, J.

Laird C. Cleaver appeals from a judgment affirming the decision of the state tax appeals commission which affirmed the department of revenue's denial of his income tax refund claim. His claim arises out of an alleged overpayment of income tax on the gain he realized when he made a "net gift" to the Laird C. Cleaver Issue Trust. We conclude that he is not entitled to the claimed refund and affirm the judgment.

In December 1976 Cleaver transferred...

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