Sally L. Pabst Et Al. v. Wisconsin

Action by Sally L. Pabst and Patricia J. Pabst, trustees, against the Wisconsin Department of Taxation (hereinafter the department) under the Wisconsin Administrative Procedure Act (ch. 227, Stats.) to review a decision of the Wisconsin Board of Tax Appeals (hereinafter the board) denying trustees application to the board for abatement of income taxes assessed by the department for the tax years March 12-December 31, 1952, 1953, and 1954. The facts presented to the board were fully stipulated. The following facts are taken from such stipulation and also from taxpayers petition to the circuit court for a review of the boards decision.