Platon v. Department of Taxation

Sec. 71.11 (6), Stats. 1951 (sec. 71.09 (9), Stats. 1943 and 1945), provides:

“Any person failing to make an income-tax report or making an incorrect income-tax report, with intent in either case to defeat or evade the income-tax assessment required by law, shall be assessed at twice the normal income-tax rate by the proper taxing authority. Such increased assessment shall be in addition to all other penalties of section 71.11.” (Italics supplied.)

The only issue on this appeal is whether there is sufficient evidence in the record to sustain the finding by the board that taxpayer did make…