27 N.W.2d 467 | Wis. | 1947
This is an appeal from a judgment entered October 1, 1946, affirming an order of the Wisconsin board of tax appeals upholding an assessment of income tax on appellant's 1942 income. The facts will be stated in the opinion. There are three questions:
1. Was the appellant a resident of Wisconsin within sec.
2. Does sec. 71.11, Stats., provide for investigation and assessment of income where there has been no return filed?
3. Did the circuit court properly assess costs?
An appeal with respect to an assessment on appellant's 1941 income was before us in Baker v. Department of Taxation
(1945),
As to the second question, the appellant refused to make a return. The Department of Taxation proceeded to make an investigation and an assessment under the provisions *441
of sec. 71.11 (2) and (3), Stats. The appellant claims that the department should have proceeded under sec.
"(2) For the purpose of ascertaining the correctness of any return or for the purpose of making a determination of the taxableincome of any person, the department of taxation or assessor of incomes shall have power to examine or cause to be examined . . . any books, papers, records or memoranda bearing on the income of such person. . . .
"(3) If it shall appear upon such investigation that a person has been over or underassessed, or that no assessment hasbeen made when one should have been made, the department of taxation or assessor of incomes shall make a correct assessment in the manner provided in section
The italicized portions establish beyond question the authority that was exercised.
The objection is made that there is no provision for assessing costs in these appeals. The appeal is a special proceeding under the definition of sec. 260.03, Stats., and costs were properly assessable under sec. 271.02 (2).
By the Court. Judgment affirmed.
FAIRCHILD, J., dissents.
BARLOW, J., took no part. *442