Legal Opinion
Neu's Supply Line, Inc. v. Department of Revenue
Wisconsin Supreme Court
Decided October 5, 1971No. 210PublishedCited by 5 opinions
1Opinion of the Court
Wilkie, J".
Three issues are raised on this appeal:
1. Did the Department of Revenue establish it had a legitimate and relevant purpose in subpoenaing the corporation’s records ?
2. Did the department abuse process or harass the taxpayer in issuing the subpoena?
8. Did the commission follow the proper procedure in passing upon appellant’s petition?
Did the Department of Revenue establish it had a legitimate and relevant purpose in subpoenaing the corporation’s records?
A. Standard of showing required for subpoena of corporation’s records.
In the first Neu’s Supply Line Case 2 this court declared:
“The…
2Cases cited11 opinions
- United States v. PowellSupreme Court of the United States · 1964
- Oklahoma Press Publishing Co. v. WallingSupreme Court of the United States · 1946
- State ex rel. Wisconsin Inspection Bureau v. WhitmanWisconsin Supreme Court · 1928
- Schmidt v. Department of Local Affairs & DevelopmentWisconsin Supreme Court · 1968
- Muskego-Norway Consolidated Schools Joint School District No. 9 v. Wisconsin Employment Relations BoardWisconsin Supreme Court · 1967
6 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Thompson v. BeechamWisconsin Supreme Court · 1976
- Seebach v. Public Service CommissionCourt of Appeals of Wisconsin · 1980
- Xerox Corp. v. Wisconsin Department of RevenueCourt of Appeals of Wisconsin · 2009
- Chicago & North Western Railroad v. Labor & Industry Review CommissionCourt of Appeals of Wisconsin · 1979
- CHICAGO & NWRR v. Labor & Ind. Rev. Comm.Court of Appeals of Wisconsin · 1979