Legal Opinion
Wisconsin Department of Revenue v. J. C. Penney Co.
Court of Appeals of Wisconsin
Decided July 27, 1982No. 81 — 1740PublishedCited by 24 opinions
1Opinion of the CourtDykman, J.
The Wisconsin Department of Revenue appeals from an order affirming the decision of the Wisconsin Tax Appeals Commission. We affirm the order in part and reverse it in part.
J.C. Penney maintains a mail order and retail business in Wisconsin. It mailed free catalogs to Wisconsin residents from September 1, 1969 to January 31, 1975, the period for which the department seeks to assess taxes. The catalogs were produced by a printer in Indiana, which sent them to their Wisconsin destinations by mail or common carrier.
J.C. Penney buys advertising supplements known as “preprints” from a printer in…
2Cases cited13 opinions
- Metromedia, Inc. v. City of San DiegoSupreme Court of the United States · 1981
- Grosjean v. American Press Co.Supreme Court of the United States · 1936
- Kania v. Airborne Freight Corp.Wisconsin Supreme Court · 1981
- Department of Revenue v. Milwaukee Refining Corp.Wisconsin Supreme Court · 1977
- Caldor, Inc. v. HeffernanSupreme Court of Connecticut · 1981
8 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Sharper Image Corp. v. Department of TreasuryMichigan Court of Appeals · 1996
- Board of Attorneys Professional Responsibility v. Haberman (In Re Haberman)United States Bankruptcy Court, E.D. Wisconsin · 1992
- K Mart Corp. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 1984
- Modern Merchandising, Inc. v. Department of RevenueSouth Dakota Supreme Court · 1986
- Gallacher v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1992
19 more not listed; retrieve them via the Exa API.