PABST BREWING CO. v. MILWAUKEE

No. 84-2023.

125 Wis.2d 437 (1985)

373 N.W.2d 680

PABST BREWING COMPANY, a foreign corporation, Plaintiff-Respondent, v. CITY OF MILWAUKEE, a municipal corporation, Defendant and Co-Appellant, Wisconsin DEPARTMENT OF REVENUE, Defendant-Appellant.

Court of Appeals of Wisconsin.

Decided July 15, 1985.


Attorney(s) appearing for the Case

For defendant-appellant Wisconsin Department of Revenue the cause was submitted on the briefs of Bronson C. La Follette, attorney general, with John C. Murphy, assistant attorney general, of counsel, of Madison.

For the defendant and co-appellant City of Milwaukee the cause was submitted on the briefs of Grant F. Langley, city attorney, with Patrick B. McDonnell, Milton Emmerson, and Scott G. Thomas, assistant city attorneys, of counsel, of Milwaukee.

For the plaintiff-respondent the cause was submitted on the briefs of Michael, Best & Friedrich, with Rickard T. O'Neil, Jerome H. Kringel, and John C. Lapinski of counsel, of Milwaukee.

Before Wedemeyer, P.J., Moser and Sullivan, JJ.


SULLIVAN, J.

The City of Milwaukee (City) and the Wisconsin Department of Revenue (Department) appeal from a judgment determining that certain structures owned by Pabst Brewing Company (Pabst) and used in the brewing process were exempt from taxation because they were machinery or equipment, and not buildings or building components, within the meaning of sec. 70.11(27), Stats. We affirm the trial court's determination that the structures are exempt and that Pabst...

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