Whitman v. Department of Taxation

An audit of the income of James R. Whitman was ma,de by the Wisconsin Department of Taxation, hereinafter referred to as the “department,” for the years 1927 to 1935, inclusive. As a result the department assessed an additional income tax of $68,288 against the taxpayer. The taxpayer duly took the assessment before the board of tax appeals, hereinafter referred to as the “board.” The board reduced the assessment to $33,075. Both parties duly appealed the assessment to the circuit court for review.

The assessments were based on receipts by the taxpayer from J. C. Penney Company, hereinafter…