Department of Taxation v. Miller

The following opinion was filed December 2. 1941:

Fowler, J.

The assessor of incomes of Milwaukee county imposed in 1932 an emergency relief surtax against Clara A. Miller on her 1931 income. She paid this tax. Thereafter in proceedings duly had an additional tax of $1,763.09 was imposed by the assessor. This tax was also paid. The taxpayer filed with the assessor a petition for a refund of'these payments. The assessor denied the refund. The taxpayer appealed to the Wisconsin board of tax appeals. The board reversed the order of the assessor and ordered a refund. The Wisconsin Department of…