McIntosh v. Tax Commission

Wisconsin Supreme Court

McIntosh v. Tax Commission

272 N.W. 476, 225 Wis. 72, 1937 Wisc. LEXIS 186

DecidedMay 25, 1937

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This text of 272 N.W. 476 (McIntosh v. Tax Commission) is published on Counsel Stack Legal Research, covering Wisconsin Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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McIntosh v. Tax Commission, 272 N.W. 476, 225 Wis. 72, 1937 Wisc. LEXIS 186 (Wis. 1937).

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Opinion

The following opinion was filed April 7, 1937:

Wickhem, J.

For the years 1928 to 1932, inclusive, the taxpayers filed joint returns o.f income. Field audits were made in December, 1933, by the assessor of incomes. He separated the income of the wife, Anne H. McIntosh, appellant, 'from that of the husband, Charles J. McIntosh, appellant, and on the separate incomes made additional assessments aggregating $15,557.05 against Anne J. McIntosh, and found refunds aggregating $9,548.48 payable to Charles J. McIntosh. The taxpayers took proper proceedings to review this determination, and no question arises here as to the sufficiency of any of the procedural steps.

The issues presented upon these appeals are identical with those considered in Amerpohl v. Tax Comm., ante, p. 62, 272 N. W. 472, and the appeals are disposed of by the determination in that case.

By the Court. — Judgments affirmed.

A motion for a rehearing was denied, with $10 costs, on May 25, 1937.

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The following opinion was filed April 7, 1937:

Wickhem, J.

For the years 1928 to 1932, inclusive, the taxpayers filed joint returns o.f income. Field audits were made in December, 1933, by the assessor of incomes. He separated the income of the wife, Anne H. McIntosh, appellant, 'from that of the husband, Charles J. McIntosh, appellant, and on the separate incomes made additional assessments aggregating $15,557.05 against Anne J. McIntosh, and found refunds aggregating $9,548.48 payable to Charles J. McIntosh. The taxpayers took proper proceedings to review this determination, and no question arises here as to the sufficiency of any of the procedural steps.

The issues presented upon these appeals are identical with those considered in Amerpohl v. Tax Comm., ante, p. 62, 272 N. W. 472, and the appeals are disposed of by the determination in that case.

By the Court. — Judgments affirmed.

A motion for a rehearing was denied, with $10 costs, on May 25, 1937.

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272 N.W. 476, 225 Wis. 72, 1937 Wisc. LEXIS 186, Counsel Stack Legal Research, https://law.counselstack.com/opinion/mcintosh-v-tax-commission-wis-1937.

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