Woller v. Department of Taxation

As to case No. 161, the sole issue presented on this appeal is whether the tax department is entitled to the presumption of correctness of the assessment of additional taxes in 1956.

Sec. 71.11 (1), Stats., gives the department the power to assess incomes and also the power to estimate incomes. Sec. 71.11 (4) provides that when a taxpayer makes a return that does not disclose his entire taxable income, the department has the power to assess his taxable income “according to their best judgment.” When the assessment is disputed, as here, the burden of proof is on the taxpayer to show error in…