Legal Opinion
Gilbert v. Wisconsin Department of Revenue
Court of Appeals of Wisconsin
Decided June 6, 2001No. 00-2154PublishedCited by 4 opinions
1Opinion of the CourtAnderson, J.
¶ 1. The Wisconsin Department of Revenue (DOR) appeals from an order of the circuit court reversing a Wisconsin Tax Appeals Commission (TAC) decision to dismiss David L. Gilbert's petition for review and its decision to deny a rehearing. The DOR argues that Gilbert's petition for review was not filed within two years of the tax assessment as required under WlS. STAT. § 71.75(5) (1995-96), 1 and therefore TAC properly denied it. We agree with the DOR and reverse the circuit court order.
Relevant Facts
¶ 2. On June 25, 1993, the DOR issued a Notice of Amount Due to Gilbert claiming taxes,…
2Cases cited5 opinions
- State v. HallWisconsin Supreme Court · 1997
- Metzger v. Wisconsin Department of TaxationWisconsin Supreme Court · 1967
- Hogan v. MusolfWisconsin Supreme Court · 1991
- Schlesinger v. StateWisconsin Supreme Court · 1929
- Ansani v. Cascade Mountain, Inc.Court of Appeals of Wisconsin · 1998
3Cited by4 opinions
- Borge v. Wisconsin Tax Appeals CommissionCourt of Appeals of Wisconsin · 2001
- Department of Natural Resources v. BowdenCourt of Appeals of Wisconsin · 2002
- Milwaukee Symphony Orchestra, Inc. v. Wisconsin Department of RevenueWisconsin Supreme Court · 2010
- Milwaukee Symphony Orchestra, Inc. v. Wisconsin Department of RevenueWisconsin Supreme Court · 2010