Legal Opinion
Wisconsin Department of Revenue v. Lake Wisconsin Country Club
Court of Appeals of Wisconsin
Decided February 25, 1985No. 83-2494PublishedCited by 10 opinions
1Opinion of the CourtDykman, J.
Lake Wisconsin Country Club appeals from a judgment of the circuit court which determined that assessments for Lake Wisconsin’s capital improvement fund were taxable income rather than nontaxable contributions to capital, thereby overturning part of an underlying Tax Appeals Commission (TAC) decision. Giving due weight to the TAC’s interpretation of Wisconsin tax law, we conclude its decision is reasonable, and reverse the judgment of the circuit court.
Lake Wisconsin Country Club is a nonstock, nonprofit Wisconsin corporation which does not qualify as a tax-*241exempt entity under the Internal…
2Cases cited5 opinions
- West Bend Education Ass'n v. Wisconsin Employment Relations CommissionWisconsin Supreme Court · 1984
- Nigbor v. Department of Industry, Labor & Human RelationsWisconsin Supreme Court · 1984
- Washington Athletic Club v. United States of America, Washington Athletic Club v. United StatesCourt of Appeals for the Ninth Circuit · 1980
- Nigbor v. Department of Industry, Labor & Human RelationsCourt of Appeals of Wisconsin · 1983
- Minnequa University Club v. CommissionerUnited States Tax Court · 1971
3Cited by10 opinions
- Pabst Brewing Co. v. Wisconsin Department of RevenueCourt of Appeals of Wisconsin · 1986
- Seep v. State Personnel CommissionCourt of Appeals of Wisconsin · 1987
- McManus v. Department of RevenueCourt of Appeals of Wisconsin · 1990
- American Family Mutual Insurance v. Wisconsin Department of RevenueCourt of Appeals of Wisconsin · 1997
- Wisconsin Department of Revenue v. Heritage Mutual Insurance Co.Court of Appeals of Wisconsin · 1997
5 more not listed; retrieve them via the Exa API.