Cleaver v. Wisconsin Department of Revenue

The petitioner, Laird C. Cleaver (Cleaver), seeks review of a court of appeals' decision denying Cleaver's claim for a state income tax refund for the taxable year 1977. Cleaver claims that a 1984 congressional act, which redefined federal gross income to exclude "net gift" transfers made before March 4, 1981, affects the computation of his 1977 Wisconsin income tax. The Wisconsin statutes define Wisconsin taxable income for a given year as meaning federal taxable income as determined under the Internal Revenue Code in effect on December 31 of the previous year. Wisconsin taxable income for…