Wisconsin Department of Revenue v. Menasha Corp.

¶ 109. {concurring). While I join the majority opinion, I write separately to emphasize that resolving the issue of deference is key to a correct decision in this case. Rules regarding deference are important limits that respect the different roles of the branches of government. Granting the appropriate level of deference to the Commission's interpretation of Wis. Admin. Code § Tax 11.71(l)(e) and (k)1 *643and Wis. Stat. § 77.51(20),2 I concur that the Commission's decision should be upheld.

¶ 110. The threshold question on the issue of deference is whether it is the DOR's interpretation or the…