Legal Opinion
Town of La Pointe v. Madeline Island Ferry Line, Inc.
Court of Appeals of Wisconsin
Decided October 26, 1993No. 93-0861PublishedCited by 4 opinions
1Opinion of the CourtLaROCQUE, J.
Madeline Island Ferry Line, Inc. (the Ferry), appeals a trial court judgment concluding that it was not exempt under sec. 70.111(3), Stats., from personal property taxes on its three ferry boats. On appeal, the Ferry argues that sec. 70.111(3) exempts from personal property taxes any boat employed in interstate commerce, and that because its boats are employed in interstate commerce, its boats are exempt from taxation. We agree and therefore reverse.
The Ferry owns three vessels that it operates exclusively in Wisconsin between LaPointe on Madeline Island and Bayfield between April and…
2Cases cited20 opinions
- United States v. Yellow Cab Co.Supreme Court of the United States · 1947
- Northwest Airlines, Inc. v. MinnesotaSupreme Court of the United States · 1944
- Aspen Highlands Skiing Corp. v. Aspen Skiing Co.Court of Appeals for the Tenth Circuit · 1984
- Atlantic Coast Line Railroad v. Standard Oil Co. of KentuckySupreme Court of the United States · 1927
- Southern Pacific Co. v. KentuckySupreme Court of the United States · 1911
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3Cited by4 opinions
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