Legal Opinion
Chilstrom Erecting Corp. v. Wisconsin Department of Revenue
Court of Appeals of Wisconsin
Decided February 23, 1993No. 91-2122Published
1Opinion of the CourtSullivan, J.
Chilstrom Erecting Corp. (Chil-strom) appeals from an order of the circuit court confirming a franchise tax assessment of the Wisconsin Tax Appeals Commission (WTAC) for the years 1981 through 1985.1 The WTAC order denied Chilstrom's petition for review of an order of the Wisconsin Department of Revenue (DOR) that denied Chilstrom's objection to the assessment. Chilstrom argued that the DOR's adjustments to the franchise tax returns were improper because Chilstrom's in-state and out-of-state operations were not a unitary business entity and, therefore, Chil-*520strom's out-of-state income is not…
2Cases cited13 opinions
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Exxon Corp. v. Department of Revenue of Wis.Supreme Court of the United States · 1980
- FW Woolworth Co. v. Taxation and Revenue Dept. of NMSupreme Court of the United States · 1982
- Trinova Corp. v. Michigan Department of TreasurySupreme Court of the United States · 1991
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