CLEAVER v. DEPARTMENT OF REVENUE

No. 88-1913.

158 Wis.2d 734 (1990)

463 N.W.2d 349

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

Supreme Court of Wisconsin.

Decided December 12, 1990.


Attorney(s) appearing for the Case

For the plaintiff-appellant-petitioner there was a brief by Joseph C. Niebler and Niebler & Muren, S.C., Brookfield and oral argument by Joseph C. Niebler.

For the defendant-respondent the cause was argued by Edward S. Marion, assistant attorney general, with whom on the brief was Donald J. Hanaway, attorney general.


WILLIAM A. BABLITCH, J.

The petitioner, Laird C. Cleaver (Cleaver), seeks review of a court of appeals' decision denying Cleaver's claim for a state income tax refund for the taxable year 1977. Cleaver claims that a 1984 congressional act, which redefined federal gross income to exclude "net gift" transfers made before March 4, 1981, affects the computation of his 1977 Wisconsin income tax. The Wisconsin statutes define Wisconsin taxable income for a given year as...

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