Legal Opinion
Port Affiliates, Inc. v. Wisconsin Department of Revenue
Court of Appeals of Wisconsin
Decided December 20, 1994No. 93-1755PublishedCited by 4 opinions
1Opinion of the CourtSchudson, J.
Port Affiliates, Inc. (Port), appeals from the trial court judgment affirming a decision of the Wisconsin Tax Appeals Commission. The Commission affirmed a franchise tax assessment made by the Wisconsin Department of Revenue with respect to Port's taxable years 1984 through 1987. At issue in this appeal is the Department of Revenue's determination that computation of Port's apportionable income should include: (1) certain interest, dividends, and gains derived by Port from its investment portfolio of marketable securities, and (2) only a certain portion of rental losses incurred by Port in…
2Cases cited7 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
- Allied-Signal, Inc. Ex Rel. Bendix Corp. v. Director, Division of TaxationSupreme Court of the United States · 1992
- Carrion Corp. v. Wisconsin Department of RevenueCourt of Appeals of Wisconsin · 1993
- Standard Oil Co. v. Wisconsin Tax CommissionWisconsin Supreme Court · 1929
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Home Interiors & Gifts, Inc. v. Department of RevenueAppellate Court of Illinois · 2000
- Schwartz v. Wisconsin Department of RevenueCourt of Appeals of Wisconsin · 2002
- La Crosse Queen, Inc. v. Wisconsin Department of RevenueCourt of Appeals of Wisconsin · 1996
- Home Interiors & Gifts, Inc. v. Department of RevenueAppellate Court of Illinois · 2000