Legal Opinion
Soo Line Railroad v. Department of Revenue
Court of Appeals of Wisconsin
Decided March 29, 1979No. 77-658PublishedCited by 19 opinions
1Opinion of the CourtDykman, J.
This is an appeal from a judgment affirming the Wisconsin Department of Revenue’s assessment for the 1973 ad valorem tax upon appellant’s railroad operating property. Section 76.07(3), Stats., allows the Department of Revenue to assess the full market value 1 of a railroad’s operating property, and then allocate the percent of the assessment to the railroad operating property located in Wisconsin. The Department of Revenue appraised Soo Line’s railroad operating property at $143,557,000, with 39.02 percent of that amount, or $56,000,000, allocated to Wisconsin, resulting in a tax of…
2Cases cited14 opinions
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
- New York Rapid Transit Corp. v. City of New YorkSupreme Court of the United States · 1938
- Braniff Airways, Inc. v. Nebraska State Board of Equalization & AssessmentSupreme Court of the United States · 1954
9 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- In Re the Appeals of Southern Railway Co.Supreme Court of North Carolina · 1985
- Vivid, Inc. v. FiedlerWisconsin Supreme Court · 1998
- Janesville Community Day Care Center, Inc. v. SpodenCourt of Appeals of Wisconsin · 1985
- Burlington Northern, Inc. v. Department of RevenueOregon Supreme Court · 1981
- Soo Line Railroad v. Wisconsin Department of RevenueWisconsin Supreme Court · 1980
14 more not listed; retrieve them via the Exa API.