Cudahy v. Department of Revenue

Three issues are presented on this appeal:

1. Did the circuit court have jurisdiction to act on either of the two petitions for review ?

2. Did the trial court have the power to enlarge the appellants’ time to serve the first petition to review upon the Wisconsin Department of Revenue ?

3. Should this court exercise its discretionary power under sec. 251.09, Stats., to reverse the circuit court orders because of a miscarriage of justice?

Question of jurisdiction.

The proceeding in the circuit court was commenced by the taxpayer under ch. 227, Stats. Sec. 227.16 (1) of that act requires that within…