Legal Opinion

United Rentals, Inc. v. City of Madison

Court of Appeals of Wisconsin

Decided April 26, 2007No. 2005AP1440PublishedCited by 8 opinions

1Opinion of the CourtHigginbotham, J.

¶ 1. United Rentals, Inc. appeals an order granting summary judgment to the City of Madison in United Rentals' action for a refund of 2002 and 2003 taxes paid to the City for rented personal property. United Rentals argues that the property is exempt from taxation under Wis. Stat. § 70.111(22) (2003-2004). We disagree, and therefore affirm the circuit court order.

FACTS

¶ 2. The following stipulated facts are taken from the summary judgment record. United Rentals, Inc. is an equipment rental company with a subsidiary branch location in the City of Madison. The rental property United Rentals…

2Cases cited10 opinions

  1. State Ex Rel. Kalal v. Circuit Court for Dane CountyWisconsin Supreme Court · 2004
  2. Lambrecht v. Estate of KaczmarczykWisconsin Supreme Court · 2001
  3. State v. CastilloWisconsin Supreme Court · 1997
  4. Germanotta v. National Indemnity Co.Court of Appeals of Wisconsin · 1984
  5. Deutsches Land, Inc. v. City of GlendaleWisconsin Supreme Court · 1999

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3Cited by8 opinions

  1. Beaver Dam Community Hospitals, Inc. v. City of Beaver DamCourt of Appeals of Wisconsin · 2012
  2. Casey v. SmithCourt of Appeals of Wisconsin · 2013
  3. Bank of N.Y. Mellon v. BronsonCourt of Appeals of Wisconsin · 2018
  4. J.C. Prop. Mgmt., LLC v. KutkutCourt of Appeals of Wisconsin · 2018
  5. Nick Balsimo v. Venture One Stop, Inc.Court of Appeals of Wisconsin · 2024

3 more not listed; retrieve them via the Exa API.

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