Straus v. Wisconsin Tax Commission

The following opinion was filed March 4, 1930: -

Stevens, J.

Under the rule of Miller v. Wis. Tax Comm. 195 Wis. 219, 217 N. W. 568, the additional income tax *472was erroneously assessed, because the transfer to the corporations was in fact a mere exchange of property by which Mr. Straus traded leases and property for the stock of corporations, whose assets consisted of the property and leases transferred. The only question presented is whether appellant has lost his right to relief by failure to make claim therefor within the time fixed by statute.

The claim was filed under the statutes. The…