Legal Opinion
Nelson Bros. Furniture Corp. v. Wisconsin Department of Revenue
Court of Appeals of Wisconsin
Decided October 26, 1989No. 88-1647PublishedCited by 8 opinions
1Opinion of the CourtEich, C.J.
Nelson Brothers Furniture Corporation áppeals from a judgment affirming a decision of the Wisconsin Tax Appeals Commission. The commission upheld a determination of the Department of Revenue that Nelson Brothers, an Illinois corporation carrying on a portion of its business in Wisconsin, had underpaid Wisconsin franchise taxes in the years 1974-78. For purposes of the tax, a corporation doing business in several states is required to allocate its total income to arrive at the amount attributable to Wisconsin.
The issues on the appeal are: (1) the appropriate scope of our review of the…
2Cases cited16 opinions
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
- Exxon Corp. v. Department of Revenue of Wis.Supreme Court of the United States · 1980
- Department of Revenue v. Milwaukee Refining Corp.Wisconsin Supreme Court · 1977
11 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Barron Electric Cooperative v. Public Service CommissionCourt of Appeals of Wisconsin · 1997
- Sterlingworth Condominium Ass'n v. State, Department of Natural ResourcesCourt of Appeals of Wisconsin · 1996
- Glacier State Distribution Services, Inc. v. Wisconsin Department of TransportationCourt of Appeals of Wisconsin · 1998
- Republic Airlines, Inc. v. Wisconsin Department of RevenueCourt of Appeals of Wisconsin · 1990
- Chilstrom Erecting Corp. v. Wisconsin Department of RevenueCourt of Appeals of Wisconsin · 1993
3 more not listed; retrieve them via the Exa API.