Legal Opinion

Midcontinent Broadcasting Co. of Wisconsin, Inc. v. Department of Revenue

Wisconsin Supreme Court

Decided September 30, 1980No. 78-203PublishedCited by 13 opinions

1Opinion of the CourtCoffey, J.

The Wisconsin Department of Revenue (Department of Revenue-Department) has appealed from a decision of the court of appeals 1 holding that a sale of tangible personal property, broadcasting equipment, by Midcontinent Broadcasting Company (Midcontinent) was an exempt “occasional sale” pursuant to secs. 77.54 (7) 2 and 77.51(10) (a), 3 Stats. 1969.

Midcontinent, a Wisconsin corporation with its principal place of business in Madison, was engaged in the operation of two television channels and one radio sta tion. Stations WKOW-TV and WTSO radio were located in Madison while WAOW-TV was…

2Cases cited44 opinions

  1. Dandridge v. WilliamsSupreme Court of the United States · 1970
  2. Gibbons v. OgdenSupreme Court of the United States · 1824
  3. Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
  4. Cooley v. Board of Wardens of Port of Philadelphia Ex Rel. Soc. for Relief of Distressed PilotsSupreme Court of the United States · 1852
  5. Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941

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3Cited by13 opinions

  1. Kollasch v. AdamanyWisconsin Supreme Court · 1981
  2. Janesville Community Day Care Center, Inc. v. SpodenCourt of Appeals of Wisconsin · 1985
  3. Village of Menomonee Falls v. Falls Rental WorldCourt of Appeals of Wisconsin · 1986
  4. GTE Sprint Communications Corp. v. Wisconsin Bell, Inc.Wisconsin Supreme Court · 1990
  5. City of Littleton v. Fire & Police Pension Ass'nColorado Court of Appeals · 1989

8 more not listed; retrieve them via the Exa API.

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