DETTWILER v. WISCONSIN DEPT. OF REVENUE

No. 2006AP1660.

731 N.W.2d 663 (2007)

2007 WI App 125

Daniel W. DETTWILER, Plaintiff-Appellant, v. WISCONSIN DEPARTMENT OF REVENUE, Defendant-Respondent.

Court of Appeals of Wisconsin.

Opinion Filed March 27, 2007.


Attorney(s) appearing for the Case

On behalf of the plaintiff-appellant, the cause was submitted on the briefs of Daniel W. Dettwiler.

On behalf of the defendant-respondent, the cause was submitted on the brief of F. Thomas Creeron, III, Assistant Attorney General and Peggy A. Lautenschlager, Attorney General.

Before WEDEMEYER, P.J., FINE and KESSLER, JJ.


¶ 1 FINE, J.

Daniel W. Dettwiler appeals the circuit court's order affirming a determination by the Wisconsin Tax Appeals Commission that rejected his contention that he could subtract claimed gambling losses from his reported gambling income on his 2002 Wisconsin tax return. We affirm.

I.

¶ 2 As material, the parties stipulated that Dettwiler "claims that he had income from gambling winnings in the amount of $99,252.60" in 2002, and "further...

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