Legal Opinion
All City Communication Co. v. State of Wisconsin Department of Revenue
Court of Appeals of Wisconsin
Decided March 27, 2003No. 02-1201PublishedCited by 7 opinions
1Opinion of the Court
LUNDSTEN,
¶ 1. J. The dispute in this case arises from an assessment by the Department of Revenue (DOR) of sales and use taxes against All City Communication Company, Inc. and Waukesha Tower Associates (collectively referred to as the Companies). The subject of the tax is a communications tower owned by Waukesha Tower and located on land leased by Waukesha Tower. All City rents space on the tower. The Companies petitioned the Wisconsin Tax Appeals Commission for a redetermination of the assessment of sales and use taxes. The commission concluded that DOR correctly imposed sales and use taxes.…
2Cases cited17 opinions
- UFE Inc. v. Labor & Industry Review CommissionWisconsin Supreme Court · 1996
- Harnischfeger Corp. v. Labor & Industry Review CommissionWisconsin Supreme Court · 1995
- Kelley Co., Inc. v. MarquardtWisconsin Supreme Court · 1992
- State v. WilliquetteWisconsin Supreme Court · 1986
- Pulsfus Poultry Farms, Inc. v. Town of LeedsWisconsin Supreme Court · 1989
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3Cited by7 opinions
- Wisconsin Department of Revenue v. Menasha Corp.Wisconsin Supreme Court · 2008
- Kohn v. Darlington Community SchoolsWisconsin Supreme Court · 2005
- Wisconsin Department of Revenue v. Menasha Corp.Court of Appeals of Wisconsin · 2007
- Kohn v. Darlington Community SchoolsWisconsin Supreme Court · 2005
- 500 Wisconsin LLC v. JPMorgan Chase Bank NADistrict Court, E.D. Wisconsin · 2020
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