Wisconsin Department of Revenue v. Mark

The Wisconsin Department of Revenue (department) appeals from a circuit court order which affirmed a determination by the Wisconsin Tax Appeals Commission (commission) that the respondents/grantors did not owe a real estate transfer fee as the result of their transfer of certain real estate to a partnership. We reverse the circuit court order.

FACTS

The facts are not in dispute. We take them from the commission's findings. John P. Mark created a trust naming his five children, who are the respondents, as equal one-fifth beneficiaries. The trust assets included the reed estate which is the…