Baker v. Department of Taxation

There are three questions:

1. Was the appellant a resident of Wisconsin within sec. 71.01, Stats.?

2. Does sec. 71.11, Stats., provide for investigation and assessment of income where there has been no return filed ?

3. Did the circuit court properly assess costs ?

An appeal with respect to an assessment on appellant’s 1941 income was before us in Baker v. Department of Taxation (1945), 246 Wis. 611, 18 N. W. (2d) 331. The facts were carefully reviewed in the opinion filed and it was held that the board of tax appeals was justified in finding that Mr. Baker was domiciled in Wisconsin during that…