Plankinton Packing Co. v. Wisconsin Tax Commission

The following opinion was filed March 5, 1929:

Crown HART, J.

The statutes under which the Tax Commission assessed interest on the back income taxes are sub. (3) (a) and (3) (b), sec. 71.06, Stats., which are as follows:

“71.06 (3) (a). In assessing back taxes interest shall be added to such taxes at the rate of six per cent, per annum from the twenty-second day of March following the year they first became assessable to the date on which such back taxes when subsequently assessed will become delinquent, if unpaid, except that in assessing back taxes on incomes which have been averaged under the…