Bowman Dairy Co. v. Tax Commission

The following opinion was filed January 13, 1942 :

Fowler, J.

The plaintiff is an Illinois corporation doing business within and without the state of Wisconsin. It filed its income tax return in Wisconsin for the year 1936 and paid the normal income and surtaxes according to that return, as it then construed the taxing statutes. An office audit was made by the taxing authorities and the taxpayer was notified that additional taxes would be imposed under sec. 71.11 et seq., Stats. On hearing, the additional taxes were imposed, the Wisconsin Tax Commission sustained the imposition, and the circuit…