Neu's Supply Line, Inc. v. Department of Taxation

The issue to be determined is whether the issuance of a subpoena duces tecum by the Department of Taxation pursuant to secs. 71.11 (20) and 78.03 (9), Stats., which subpoena on its face calls for information beyond the limitation periods specified in sec. 71.11 (21) (a), (bm), and (g), 3 constitutes a de termination of law or fact within the meaning of sec. 73.01 (5) (a).

It is urged, in behalf of the department, that the issuance of the subpoena in this case was an administrative act by the department and that a holding in support of the corporate petitioner would have the effect of…