Johnsonville Sausage, Inc. v. Wisconsin Department of Revenue

Johnsonville Sausage appeals from the judgment dismissing its petition for review in the circuit court. We hold that the circuit court lacked jurisdiction because the petition was not timely served. We therefore dismiss the appeal to this court.

The facts are undisputed. On August 17, 1982, the Wisconsin Tax Appeals Commission mailed its decision to appellant. On September 17, 1982, appellant delivered a copy of its petition for review to the clerk of the commission. The issue is whether the petition was timely served on the commission. Chapter 227, Stats., applies. Section 73.015(2), Stats.

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