Legal Opinion
Consolidated Freightways Corp. of Delaware v. Wisconsin Department of Revenue
Wisconsin Supreme Court
Decided November 14, 1991No. 89-1720PublishedCited by 9 opinions
1Opinion of the CourtDay, J.
This case is before us on a petition for review by the Wisconsin Department of Revenue of a published decision of the court of appeals. The Department of Revenue assessed a tax against Consolidated Freightways, an interstate motor carrier, using the formula provided in Wis. Admin. Code sec. Tax 2.47 to ascertain the amount of income Consolidated Freight-ways earned in Wisconsin. The Tax Appeals Commission upheld the tax assessment. The Dane County Cir cuit Court upheld the tax assessment. The court of appeals reversed the circuit court. We reverse the court of appeals.
There are three issues…
2Cases cited19 opinions
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- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Boston Stock Exchange v. State Tax CommissionSupreme Court of the United States · 1977
- Commonwealth Edison Co. v. MontanaSupreme Court of the United States · 1981
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3Cited by9 opinions
- Morley-Murphy Co. v. Zenith Electronics Corp.Court of Appeals for the Seventh Circuit · 1998
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- Schultz v. City of CumberlandCourt of Appeals of Wisconsin · 1995
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