Legal Opinion
William Wrigley, Jr. Co. v. Wisconsin Department of Revenue
Wisconsin Supreme Court
Decided February 19, 1991No. 88-2265PublishedCited by 17 opinions
1Opinion of the CourtDay, J.
This is a review of a court of appeals decision which reversed an order of the circuit court for Dane county, the Honorable Martha J. Bablitch, Reserve Judge, presiding. The circuit court, reversing an order of the Wisconsin Tax Appeals Commission, held that under 15 U.S.C. sec. 381, the Wisconsin Department of Revenue (DOR) does not have the power to tax the net income of the William Wrigley, Jr. Company (Wrigley) for the years 1973 to 1978. The circuit court found that Wrigley's activities in Wisconsin were "inextricably connected to 'solicitation,' " as that term is used in 15 U.S.C. ,sec…
2Cases cited24 opinions
- Gibbons v. OgdenSupreme Court of the United States · 1824
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- West Bend Education Ass'n v. Wisconsin Employment Relations CommissionWisconsin Supreme Court · 1984
- Drivers, Salesmen, Warehousemen, Milk Processors, Cannery, Dairy Employees & Helpers Local No. 695 v. Labor & Industry Review CommissionWisconsin Supreme Court · 1990
- Heublein, Inc. v. South Carolina Tax CommissionSupreme Court of the United States · 1972
19 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Wisconsin Department of Revenue v. William Wrigley, Jr., Co.Supreme Court of the United States · 1992
- Brauneis v. State, Labor & Industry Review CommissionWisconsin Supreme Court · 2000
- Coutts v. Wisconsin Retirement BoardWisconsin Supreme Court · 1997
- William Wrigley, Jr., Co. v. Wisconsin Department of RevenueWisconsin Supreme Court · 1993
- Butzlaff v. Wisconsin Personnel CommissionCourt of Appeals of Wisconsin · 1992
12 more not listed; retrieve them via the Exa API.