A. O. Smith Corp. v. Department of Revenue

On October 16, 1959, and October 17,1960, taxpayer filed purported corporate income tax returns (Form 4) with the respondent for its fiscal years ending July 31, 1959, and July 81, 1960, respectively. Form 4 is entitled “Wisconsin State, County & Municipal Corporation Income Tax Return.” The form is four pages long and the taxpayer filled in none of the portions relating to calculation of taxable income on either return except on the first page of each the taxpayer wrote “none” in the space provided for net taxable income, and on the bottom of the second page of each is written “No gross…