Legal Opinion
Tracy v. Wisconsin Department of Revenue
Court of Appeals of Wisconsin
Decided August 7, 1986No. 85-0700PublishedCited by 4 opinions
1Opinion of the CourtEich, J.
Donald and Shirley Tracy appeal from a judgment affirming an order of the Tax Appeals Commission. The commission dismissed the Tracys’ petition to overturn assessments of income tax liability made by the Department of Revenue for the years 1980,1981 and 1982. The trial court also ruled that the judicial review proceedings brought by the Tracys were frivolous within the meaning of sec. 814.025, Stats., and awarded costs to the department.
The Tracys raise several “issues” on appeal, many of which take the form of a general protest against the idea of income taxation. We resolve all issues…
2Cases cited10 opinions
- Murdock v. PennsylvaniaSupreme Court of the United States · 1943
- United States v. CaliforniaSupreme Court of the United States · 1936
- United States v. Jerome DalyCourt of Appeals for the Eighth Circuit · 1973
- Eugene M. Lonsdale, Sr. And Patsy R. Lonsdale v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1981
- Börs v. PrestonSupreme Court of the United States · 1884
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3Cited by4 opinions
- Holt v. New Mexico Department of Taxation & RevenueNew Mexico Supreme Court · 2002
- Verex Assurance, Inc. v. AABREC, Inc.Court of Appeals of Wisconsin · 1989
- Jackson v. BensonWisconsin Supreme Court · 2002
- Jackson v. BensonWisconsin Supreme Court · 2002