Sweitzer v. Department of Revenue

The issue presented by this appeal is whether a loss incurred by the appellant, a Wisconsin resident, as a result of his interest as a limited partner in a New York limited partnership is allowable in this state for the purpose of determining his Wisconsin income taxes.

The facts in this case have been stipulated; therefore, the issue presented on appeal involves a question of law and the determinations of the commission are reviewable by both the circuit court and this court. See: National Amusement Co. v. Department of Revenue (1969), 41 Wis. 2d 261, 163 N. W. 2d 625; Pabst v. Department of…