State Ex Rel. Marachowsky v. Kerl

It is the contention of the defendant that no verified income-tax return was filed. The facts are stated in State ex rel. Arthur v. Proctor (1949), 255 Wis. 355, 356, 38 N. W. (2d) 505:

“As the evidence was taken at the hearing, it appeared that the return was signed at the home of the accused in Portage, Columbia county, Wisconsin, and was not sworn to before any notary at that time. The return was then mailed to a certified public accountant retained by the Portage Store Company in Madison. Counsel for the accused then stipulated that the return was ‘duly filed’ in the state income-tax…