Baker v. Department of Taxation

On this appeal the principal question is whether the assessor of incomes for Milwaukee county and the Wisconsin board of tax appeals (hereinafter called the “board”) erred in determining (1) that Baker, whose domicile had been in Milwaukee county continuously since 1904, did not, beginning on January 1, 1941, and continuing during that year, in fact and as a matter of law, abandon his Milwaukee domicile and acquire a new domicile in Beulah, Michigan; and (2) that therefore his taxable income for the year 1941 was subject to taxation under ch. 71, Wis. Stats. If the board’s determination in…