Pabst Brewing Co. v. City of Milwaukee
Court of Appeals of Wisconsin
1Opinion of the CourtSullivan, J.
The City of Milwaukee (City) and the Wisconsin Department of Revenue (Department) appeal from a judgment determining that certain structures owned by Pabst Brewing Company (Pabst) and used in the brewing process were exempt from taxation because they were machinery or equipment, and not buildings or building components, within the meaning of sec. 70.11(27), Stats. We affirm the trial court’s determination that the structures are exempt and that Pabst is entitled to a refund of the taxes paid between 1974 and 1980. However, we reverse that portion of the judgment extending Pabst’s entitlement…
2Cases cited14 opinions
- Nottelson v. Department of Industry, Labor & Human RelationsWisconsin Supreme Court · 1980
- County of Columbia v. BylewskiWisconsin Supreme Court · 1980
- Public Service Electric & Gas Co. v. Township of WoodbridgeSupreme Court of New Jersey · 1977
- Niagara Mohawk Power Corp. v. WanamakerAppellate Division of the Supreme Court of the State of New York · 1955
- Brown-Forman Distillers Corp. v. United StatesUnited States Court of Claims · 1974
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