Legal Opinion

Harold W. Fuchs Agency, Inc. v. Department of Revenue

Court of Appeals of Wisconsin

Decided June 26, 1979No. 78-178PublishedCited by 6 opinions

1Opinion of the CourtGartzke, P. J.

The taxpayer appeals from the judgment of the circuit court for Dane County affirming the decision and order of the Wisconsin Tax Appeals Commission which in turn affirmed the sales tax assessment by the Wisconsin Department of Revenue against the appellant of $7,527.55 for the period October 1, 1969 through May 31,1974. We affirm.

Appellant is engaged in the sale and rental of photocopy machines and copy machine paper and equipment. The department assessed additional sales tax against appellant arising out of (1) moneys collected from users of its coin-operated photocopy vending machines…

2Cases cited3 opinions

  1. Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
  2. Eastern Air Transport, Inc. v. South Carolina Tax CommissionSupreme Court of the United States · 1932
  3. Rowe Cigarette Service Co. v. GravesAppellate Division of the Supreme Court of the State of New York · 1936

3Cited by6 opinions

  1. In Re the State Sales & Use Tax Liability of TownleySouth Dakota Supreme Court · 1987
  2. Servomation Corp. v. Department of RevenueWisconsin Supreme Court · 1982
  3. Advanced Business Systems, Inc. v. CrystalConnecticut Superior Court · 1993
  4. Natural Aggregates Corp. v. Department of TreasuryMichigan Court of Appeals · 1984
  5. In Re the State Sales & Use Tax Liability of TownleySouth Dakota Supreme Court · 1987

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