Baker v. Leenhouts

Plaintiff failed to make Wisconsin income tax returns for 1943, 1944, and 1945. The assessor of incomes, acting pursuant to the provisions of sec. 71.09, Stats. 1945, gave due notice to him that unless he made such returns within a specified time “doomage” assessments of income taxes would be made against him. The “doomage” assessments were made. Sec. 71.09 provides:

“71.09. Power of assessment; filing returns; penalties. . . .

“(4) (a) Whenever in the judgment of the assessor of incomes any person other than a corporation shall be subject to income tax in his district under the provisions of…