William Wrigley, Jr., Co. v. Wisconsin Department of Revenue

This case is on remand from the United States Supreme Court 1 which reversed this court's decision 2 that the Wisconsin Department of Revenue (DOR) could not impose a franchise tax on the petitioner, William Wrigley, Jr., Company. The issue before this court, which we did not address in our previous decision, is whether the assessed taxes are delinquent and subject to an 18 percent penalty interest rate pursuant sec. 71.13(l)(a), Stats. 1985-86. 3 We conclude that the tax assessed against Wrigley was an "additional" assessment under sec. 71.13(2), Stats. 1985-86, that did not become…