Legal Opinion
American Telephone & Telegraph Co. v. Wisconsin Department of Revenue
Court of Appeals of Wisconsin
Decided February 18, 1988No. 86-2222PublishedCited by 13 opinions
1Opinion of the CourtSundby, J.
American Telephone and Telegraph Company appeals an order of the circuit court affirming the Wisconsin Tax Appeals Commission’s decision and order, as modified by its order on rehearing. The commission affirmed the department’s denial of A.T.&T.’s petition for redetermination of additional taxes for tax years ending December 31, 1972 through December 31, 1976.1
A.T.&T. claims that the failure of the department to tax A.T.&T. as part of a unitary business violates secs. 71.07(2)2 and 71.07(2)(e), Stats. (1975),3 and the due process, commerce and equal protection clauses of the United States…
2Cases cited13 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
8 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Lucker Manufacturing, a Unit of Amclyde Engineered Products, Inc. v. The Home Insurance CompanyCourt of Appeals for the Third Circuit · 1994
- NCR Corp. v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1988
- Tambrands, Inc. v. State Tax AssessorSupreme Judicial Court of Maine · 1991
- Unisys Corp. v. CommonwealthCommonwealth Court of Pennsylvania · 1999
- NCR Corp. v. Commissioner of RevenueSupreme Court of Minnesota · 1989
8 more not listed; retrieve them via the Exa API.