8933 Madison, WI 53708-8933, Respondent. This matter comes before the Commission on respondent's motion for summary judgment. Both parties have filed submissions with respect to respondent's motion.
Petitioners represent themselves.
After 31 years of service, Mrs. Kuss retired from the MTRS and began drawing a pension based on her service. In September of 1996, petitioners filed amended Wisconsin income tax returns for 1994 and 1995 seeking a refund of the income taxes paid on the pension income received by Mrs. Kuss during 1994 and 1995. In October of 1996, respondent issued the requested refund for 1994. Petitioners filed a petition for redetermination with respondent appealing the assessment. Respondent denied the petition for redetermination.