Wisconsin Department of Revenue v. First National Leasing Corp.

The Wisconsin Department of Revenue appeals a circuit court judgment affirming an order by *477the Tax Appeals Commission. The department contends that the commission lacked authority to grant relief from a stipulation made between the First National Leasing Corporation and the department. Because First National stipulated to the correctness of the assessment and did not timely appeal the stipulation, the commission improperly granted relief. We therefore reverse the circuit court’s judgment affirming the commission’s order.

On March 7, 1979, the department assessed delinquent taxes against First…