{"data":{"id":"us-wi/wis.-stat.-71.87","jurisdiction":"us-wi","citation":"Wis. Stat. § 71.87","heading":"Definition.","body":"In this subchapter, “person feeling aggrieved” and “person aggrieved” include the spouse of a person against whom an additional assessment was made or who was denied a claim for refund for a taxable year for which a separate return was filed and include either spouse for a taxable year for which a joint return was filed or, if no return was filed, a joint return could have been filed.","path":["Chs. 70-79, Taxation","Chapter 71 Income And Franchise Taxes For State And Local Revenues","SUBCHAPTER XIV APPEALS"],"source_url":"https://docs.legis.wisconsin.gov/document/statutes/71.87","current_through":"2023-24 Wisconsin Statutes updated through 2025 Wis. Act 247 (published 9-4-26)","vintage":"","retrieved_at":"2026-09-05T12:00:37Z","sha256":"9af81465e50612542d89ddf2434d0cc76283772c068ca14757dbb58bc656aac7","source_id":"us-wi","stale":false,"prev":"us-wi/wis.-stat.-71.85","next":"us-wi/wis.-stat.-71.88"},"notice":"GroundRules: Original legal text. Not legal advice."}