Legal Opinion
Zip Sort, Inc. v. Wisconsin Department of Revenue
Court of Appeals of Wisconsin
Decided July 18, 2001No. 00-2824PublishedCited by 6 opinions
1Opinion of the Court
DYKMAN, EJ.
¶ 1. Zip Sort, Inc., appeals from an order affirming a Tax Appeals Commission (commission) decision that Zip Sort's property is not "manufacturing property" within the meaning of Wis. Stat. § 70.995 (1993-94). Zip Sort first asserts that we should apply a de novo standard of review to the commission's decision because it faced a question of first impression and because it has issued inconsistent decisions in the past. Zip Sort also argues that its property is manufacturing property as defined by § 70.995 because; (1) its business is more similar to manufacturing than not, and (2)…
2Cases cited14 opinions
- Harnischfeger Corp. v. Labor & Industry Review CommissionWisconsin Supreme Court · 1995
- Bullock v. Statistical Tabulating Corp.Texas Supreme Court · 1977
- Barron Electric Cooperative v. Public Service CommissionCourt of Appeals of Wisconsin · 1997
- Coutts v. Wisconsin Retirement BoardWisconsin Supreme Court · 1997
- Janesville Data Center, Inc. v. Department of RevenueWisconsin Supreme Court · 1978
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3Cited by6 opinions
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- DaimlerChrysler Services North America LLC v. Wisconsin Department of RevenueCourt of Appeals of Wisconsin · 2006
- Tetra Tech EC, Inc. v. Wisconsin Department of RevenueWisconsin Supreme Court · 2018
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