Department of Taxation v. O. H. Kindt Manufacturing Co.

The brief of the department states that it was impelled to appeal the result below to this court because of the determination of the circuit court that the instant addi tional assessment of income taxes was not the result of an office audit within the meaning of sec. 71.11 (16), Stats. It is pointed out that unless the department had so appealed it would be deemed to have acquiesced in such holding under the provisions of sec. 73.015 (2). This statute provides that, if the circuit court construes a statute adversely to the contention of the department, the department shall be deemed to have…