Wenger v. Wisconsin Department of Revenue

Alfred and Laura Wenger appeal from a judgment upholding a determination by the Wisconsin Tax Appeals Commission (Commission) that the Wisconsin Department of Revenue (Department) correctly denied the Wengers’ petition for redetermination of in*679come tax assessments made against them for the years 1974-77 and correctly assessed a twenty-five percent negligence penalty against the Wengers for the year 1977. The issues on appeal are whether the income from property and lifetime services assigned by the Wengers to a family trust is taxable to the Wengers as individuals and whether the Department…