Wisconsin Department of Revenue v. Gordon

The Wisconsin Department of Revenue appeals a judgment holding that sec. 71.043(2), Stats., permits a sales and use tax credit to be taken against personal income tax. The department contends that the tax credit is available only to corporations. Because we conclude that sec. 71.043(2) does not limit the tax credit to corporations, the judgment is affirmed.

Edwin F. Gordon filed a 1979 nonresident tax return reporting Wisconsin net taxable income of $316,419.36 and a net tax of $30,051.94. Gordon's 1979 income in- eluded $473,298.11 generated by his 100% share of the income of Geuder, Paeschke…