Legal Opinion
Northwest Airlines, Inc. v. Department of Revenue
Wisconsin Supreme Court
Decided April 19, 1977No. 75-57PublishedCited by 3 opinions
1Opinion of the CourtBeilfuss, C. J.
On this appeal Northwest contends DOR’s method of calculating the ad valorem tax, which included nonmigratory property located outside of Wisconsin, violated the equal protection and due process clauses of the Fourteenth Amendment and the Commerce Clause of the United States Constitution, and violated sec. 76.07(3), Stats., in that the resulting determination was not substantially just and correct as required by sec. 76.18.
DOR contends the trial court erred in altering one of the formula factors so as to result in a lower tax.
Northwest is a Minnesota corporation which operates an interstate…
2Cases cited11 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Brown v. MarylandSupreme Court of the United States · 1827
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Braniff Airways, Inc. v. Nebraska State Board of Equalization & AssessmentSupreme Court of the United States · 1954
6 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Soo Line Railroad v. Department of RevenueCourt of Appeals of Wisconsin · 1979
- Midcontinent Broadcasting Co. of Wisconsin, Inc. v. Department of RevenueWisconsin Supreme Court · 1980
- Taylor v. ContaWisconsin Supreme Court · 1982