BORGE v. WISCONSIN TAX APPEALS COM'N

No. 01-0488.

250 Wis.2d 624 (2001)

2002 WI App 14

639 N.W.2d 757

Michael BORGE, Petitioner-Appellant, Betty C. BORGE, Petitioner-(In T.ct.), v. WISCONSIN TAX APPEALS COMMISSION and Wisconsin Department of Revenue, Respondents-Respondents.

Court of Appeals of Wisconsin.

Decided December 28, 2001.


Attorney(s) appearing for the Case

On behalf of the petitioner-appellant, the cause was submitted on the briefs of Michael Borge, pro se.

On behalf of the respondents-respondents, the cause was submitted on the brief of James E. Doyle, attorney general, and Alan Lee, assistant attorney general.

Before Roggensack, Deininger and Lundsten, JJ.


¶ 1. ROGGENSACK, J.

The issue presented on this appeal is whether distributions received by the shareholders of a mutual fund that invests in state and local bonds are included as taxable income for purposes of the Wisconsin income tax. We conclude that WIS. STAT. § 71.05(6)(a)1 (1999-2000)1 unambiguously requires taxpayers to include in their Wisconsin adjusted gross income "any interest . . . which is not included in federal...

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