Farmers & Merchants Bank v. Reedsburg Bank

I do not agree that we can treat the decision of the trial court as an order. The facts of this case are not governed by Will of Jansen (1923), 181 Wis. 83, 85, 193 N. W. 972, Will of Pattison (1926), 190 Wis. 289, 298, 207 N. W. 292, and State ex rel. Zilisch v. Auer (1928), 197 Wis. 284, 287, 288, 221 N. W. 860, 223 N. W. 123.

In Boehm v. Wermuth (1927), 194 Wis. 82, 215 N. W. 818, this court was careful to point out the importance of separating findings of fact and conclusions of law from the opinion or decision because they are distinct and separate and should not be confused or…