Baraboo National Bank v. State Department of Revenue

This is a review of a decision1 of the court of appeals affirming the orders of *25the Sauk county circuit court, Judges James W. Karch and Robert F. Curtin. These orders denied a motion to strike the Wisconsin Department of Revenue’s statute of limitations defense, dismissed for lack of jurisdiction a petition for a court hearing on an inheritance tax redeter-mination made by the department of revenue, and required the payment of an amount of inheritance taxes. We reverse the decision of the court of appeals.

The issue presented on appeal is whether an estate is entitled to a court hearing,…