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IN RE ESTATE OF SCHWEITZER

No. 2006AP984.

744 N.W.2d 861 (2007)

2008 WI App 2

In re the ESTATE OF Ott E. SCHWEITZER. Wisconsin Department of Revenue, Appellant, v. Estate of Ott E. Schweitzer, Respondent.

Court of Appeals of Wisconsin.

Opinion Filed December 6, 2007.

Attorney(s) appearing for the Case

On behalf of the appellant, the cause was submitted on the briefs of John R. Evans, of Wisconsin Department of Revenue, Madison.

On behalf of the respondent, the cause was submitted on the brief of John M. Wood of Nowlan & Mouat, LLP, Janesville.

A nonparty brief was filed by Michael W. Wilcox and Robert E. Shumaker of DeWitt Ross & Stevens, S.C., Madison, for Chier Revocable Trust.

Before HIGGINBOTHAM, P.J., VERGERONT and LUNDSTEN, JJ.

¶ 1 HIGGINBOTHAM, P.J.

The Wisconsin Department of Revenue (DOR) appeals a circuit court order determining that DOR lacked statutory authority to include gifts made in contemplation of death in Ott E. Schweitzer's Estate for purposes of calculating the Wisconsin estate tax. Because we conclude that the relevant statutes plainly establish that the gross estate for purposes of calculating the Wisconsin estate tax is the taxable estate as determined under federal...

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