WISCONSIN DEP'T OF REVENUE v. A. Gagliano Co., Inc.

¶ 1. This is a tax case involving the application of the term "manufacturing property" found in Wis. Stat. § 70.995 (2003-04) 1 to a facility owned by the appellant, A. Gagliano Company, Inc. Gagliano's facility is used to ripen tomatoes and other produce, which Gagliano then sells to chain warehouses, food service suppliers, and produce wholesalers. The respondent, Department of Revenue, repeatedly denied Gagliano's requests that its ripening facility be treated as "manufacturing property." Gagliano sought review before the Tax Appeals Commission, and the commission ruled in favor of…