Scobie v. Tax Commission

The case is an appeal by a taxpayer, who removed from the state during the year 1931, from a judgment of the circuit court for Rock county confirming an assessment against her by the State Tax Commission of a normal income tax, a surtax, and a special emergency tax under ch. 29, Laws of Sp. Sess. 1931 — 32.

The taxpayer in her return for the year involved reported her “net profits from sale of Wisconsin real estate, of securities and personál property at $1,086.79,” but claimed exemptions of federal and state income taxes paid to a total of $30,190.22, and thus claimed no taxable income under…