Susie Q Fish Co. v. Wisconsin Department of Revenue

Susie Q Fish Company, Inc., appeals from a circuit court order affirming a decision of the Tax Appeals Commission denying its motion for costs under Wisconsin’s Equal Access to Justice Act, sec. 227.485, Stats. The taxpayer prevailed in a contested tax exemption case with the department of revenue involving its two commercial fishing vessels — the Susie Q and the Avis-J. Under sec. 227.485(3), 1 as a small business, the taxpayer was entitled to costs, unless the commission determined that the department’s position was substantially justified or that special circumstances existed that would…