Legal Opinion
Wisconsin Department of Revenue v. Hogan
Court of Appeals of Wisconsin
Decided December 21, 1995No. 95-0438PublishedCited by 6 opinions
1Opinion of the CourtEich, C.J.
We hold in this case that the Wisconsin Tax Appeals Commission lacks authority to entertain a class-action proceeding seeking refunds of state income taxes collected on the pension income of retired federal government employees living in Wisconsin.
The appeal is from a judgment of the Dane County Circuit Court dismissing a petition by the Wisconsin Department of Revenue for judicial review-of the commission's decision and order directing that refunds be paid to the class comprising all persons whose federal pensions had been taxed by the state. The court, ruling that the petition had not been…
2Cases cited19 opinions
- Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
- Deposit Guaranty National Bank v. RoperSupreme Court of the United States · 1980
- William Harris v. Palm Springs Alpine Estates, Inc.Court of Appeals for the Ninth Circuit · 1964
- Hogan v. MusolfWisconsin Supreme Court · 1991
- Friends of the Earth v. Public Service CommissionWisconsin Supreme Court · 1977
14 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Wisconsin Citizens Concerned for Cranes & Doves v. Wisconsin Department of Natural ResourcesWisconsin Supreme Court · 2004
- Heritage Credit Union v. Office of Credit UnionsCourt of Appeals of Wisconsin · 2001
- Stein v. State Psychology Examining BoardCourt of Appeals of Wisconsin · 2003
- Turner & Boisseau v. Kansas State Board of Healing ArtsCourt of Appeals of Kansas · 1998
- State Ex Rel. Jones v. SmithCourt of Appeals of Wisconsin · 2002
1 more not listed; retrieve them via the Exa API.