Legal Opinion
Krueger v. Wisconsin Department of Revenue
Wisconsin Supreme Court
Decided June 24, 1985No. 84-2410PublishedCited by 6 opinions
1Opinion of the CourtWilliam A. Bablitch, J.
Thomas R. Krueger (Krueger) seeks review of an order which assessed income taxes and interest against him. The Wisconsin Department of Revenue (Department) determined that Krueger’s transfer of appreciated property to his wife, pursuant to a divorce settlement, was a taxable event. The Department’s decision was affirmed by the Wisconsin Tax Appeals Commission (Commission) which in turn was affirmed by the circuit court. We reverse the circuit court. Because we conclude that Wisconsin statutes presume an equal ownership interest in property acquired during marriage, Krueger’s transfer of…
2Cases cited8 opinions
- United States v. DavisSupreme Court of the United States · 1962
- George F. Collins, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1969
- Ray C. Imel v. United StatesCourt of Appeals for the Tenth Circuit · 1975
- Lillian H. Bosch v. United StatesCourt of Appeals for the Fifth Circuit · 1979
- Serianni v. CommissionerUnited States Tax Court · 1983
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- United States v. Dennis P. Marx A/K/A Dennis Martin, Big "D," Dennis Burtell, Appeal of Mary Ann MarxCourt of Appeals for the Seventh Circuit · 1988
- In Re SanderfootUnited States Bankruptcy Court, E.D. Wisconsin · 1988
- Cleaver v. Wisconsin Department of RevenueCourt of Appeals of Wisconsin · 1989
- Cleaver v. Wisconsin Department of RevenueWisconsin Supreme Court · 1990
- In Re Gerald J. Sanderfoot, Debtor. Jeanne Farrey, F/k/a Jeanne Sanderfoot, Objector-Appellant v. Gerald J. Sanderfoot, Debtor-AppelleeCourt of Appeals for the Seventh Circuit · 1990
1 more not listed; retrieve them via the Exa API.