Wisconsin Department of Revenue v. Estate of Schweitzer

¶ 1. The Wisconsin Department of Revenue (DOR) appeals a circuit court order determining that DOR lacked statutory authority to include gifts made in contemplation of death in Ott E. Schweitzer's Estate for purposes of calculating the Wisconsin estate tax. Because we conclude that the relevant statutes plainly establish that the gross estate for purposes of calculating the Wisconsin estate tax is the taxable estate as determined under federal law, and do not authorize DOR to add gifts made in contemplation of death to the federal taxable estate when calculating the Wisconsin estate tax, we…