Village of Lannon v. Wood-Land Contractors, Inc.

¶ 49. {concurring). I agree with Judge Nettesheim's dissent that summary judgment is not appropriate in the present case. I, like Judge Nettesheim, agree with the test set forth by the court of appeals. He and I conclude that competing reasonable inferences can be drawn on the question of whether Wood-Land's primary business activity is logging or whether it is the clearing of land with timbering as an ancillary activity. Like Judge Nettesheim, I would remand the cause to the circuit court for trial on that question.

¶ 50. Wisconsin Stat. § 70.111 provides a conglomeration of numerous tax…