Kelly v. Wisconsin Tax Commission

The taxpayer opposes the additional assessment of income against him in 1927 which became necessary because of a change in the method of accounting used by him, basing his objection on the fact that there is included as income unreported bills and notes receivable claimed by the taxpayer to have been on hand prior to January 1, 1920. His objection to this assessment, however, does not rest upon any claim of previous reporting or assessment.

The provisions of sub. (5) of sec. 71.11, Stats. 1927, fixed a seven-year limitation on the making of additional assessments of income against a taxpayer.

*642Fr…