Miller v. Department of Taxation

This appeal is ruled by the decisions in the cases of Schuette v. Tax Comm. 234 Wis. 574, 292 N. W. 9, and Amerpohl v. Tax Comm. 225 Wis. 62, 272 N. W. 472.

Appellant relies heavily on Daniels v. Tearney, 102 U. S. 415, 26 L. Ed. 187, and Chicot County Drainage District v. Baxter State Bank, 308 U. S. 371, 60 Sup. Ct. 317, 84 L. Ed. 329, but both cases are readily distinguishable from the case at bar. The latter decision is based on res judicata and is not applicable here. In Daniels v. Tearney the plaintiff, in reliance on the defendant’s actions under the statute, changed his position to his…