Department of Taxation v. Aluminum Goods Manufacturing Co.

275 Wis. 389 (1957)

DEPARTMENT OF TAXATION, Appellant,

vs.

ALUMINUM GOODS MANUFACTURING COMPANY, Respondent.[*]

Supreme Court of Wisconsin.

March 5, 1957.

April 9, 1957.

For the appellant there were briefs by the Attorney General and Harold H. Persons, assistant attorney general, and oral argument by Mr. Persons.

For the respondent there was a brief by Fairchild, Foley & Sammond and Theodore C. Bolliger, all of Milwaukee, and oral argument by Mr. Bolliger.

FAIRCHILD, J.

The statute involved is sec. 71.07, Stats. 1947, which reads as follows:

"71.07 SITUS OF INCOME; ALLOCATION AND APPORTIONMENT. (1) For…