American Motors Corp. v. Department of Revenue

The major issue here is whether the automobile sales by American Motors Corporation to American Motors Sales Corporation, for the four years involved, were Wisconsin sales under sec. 71.07 (2), Stats. 1969. The minor issue is whether the state, in the event of taxpayer refund, is entitled to offset an additional tax assessment for the year 1961 of $8,370.79, on which the statute of limitations has run. Since the statute involved in the refund claim has been substantially modified by the legislature, 1 the decision on the minor issue may have more precedential value than the ruling on the…