Legal Opinion
National Amusement Co. v. Department of Revenue
Wisconsin Supreme Court
Decided January 7, 1969No. 66PublishedCited by 79 opinions
1Opinion of the CourtHanley, J.
The sole issue on this appeal is whether the sale of popcorn and soft drinks prepared and sold at motion picture theater refreshment stands is subject to sales taxation under sec. 77.52 (1) (a) 7, Stats.
*266 Weight to Accord Trial Court’s Decision.
The first thing to determine is the weight to be given the trial court’s decision in this matter. When the facts have been stipulated, the remaining issue or issues constitute questions of law. In considering such questions, this court does not give any special weight to the conclusions of the trial court.
“Most of the facts were stipulated, there being…
2Cases cited16 opinions
- Engineers & Scientists of Milwaukee, Inc. v. City of MilwaukeeWisconsin Supreme Court · 1968
- State Ex Rel. Neelen v. LucasWisconsin Supreme Court · 1964
- State v. PrattWisconsin Supreme Court · 1967
- National Bank of Commerce v. RipleySupreme Court of Missouri · 1901
- Cook v. Industrial CommissionWisconsin Supreme Court · 1966
11 more not listed; retrieve them via the Exa API.
3Cited by79 opinions
- Petition of Famous Brands, Inc.South Dakota Supreme Court · 1984
- First National Leasing Corp. v. City of MadisonWisconsin Supreme Court · 1977
- Bruno v. Milwaukee CountyWisconsin Supreme Court · 2003
- State v. LossmanWisconsin Supreme Court · 1984
- Department of Revenue v. Milwaukee Refining Corp.Wisconsin Supreme Court · 1977
74 more not listed; retrieve them via the Exa API.