Van Susteren v. Wisconsin Department of Revenue

CALLOW, WILLIAM G., J.

This is a review of a published decision of the court of appeals, Van Susteren v. Revenue Dep't, 147 Wis. 2d 581, 433 N.W.2d 248 (Ct. App. 1988), which reversed an order of the circuit court for Outagamie county, Dennis G. Montabon, circuit judge. The order of the circuit court affirmed an order of the Wisconsin Tax Appeals Commission (the Commission) that upheld the penalty imposed by the Wisconsin Department of Revenue (the Department) against Urban P. Van Susteren (Van Susteren) under sec. *59771.11(6)(b), Stats. 1983-84.1

We begin by setting forth the facts of this case.…