Webster v. Wisconsin Department of Revenue

Louis Webster, Sr., Alex Askenette, Sr., and Sue Askenette each paid Wisconsin individual income taxes for 1972 and 1973. The taxpayers are tribal Indians and contend that Article 2 of the Wolf River Treaty of 1854 provided an exemption to state taxation. They appeal the circuit court judgment affirming the decision of the Tax Appeals Commission denying a refund. The taxpayers also assert that the reinstatement of state income tax immunity by the Menominee Restoration Act, 25 U.S.C. §903, which became effective December 22, 1973, relieved them from state taxation for 1973. Because the state…