Wolter v. Wisconsin Department of Revenue

¶ 1. ■ Otto Wolter, his children and the family limited partnership seek to avoid paying a real estate transfer fee on a conveyance of commercial property from the family partnership to a newly formed family limited liability company. This appeal challenges the decision of the Wisconsin Tax Appeals Commission that a direct transfer of real property from the partnership to the limited liability company was a conveyance of title for value and no exemptions applied to this transaction. Because we agree with the Commission's decision, we affirm.

¶ 2. The facts are not in dispute. We take them from…