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NORTHERN STATES POWER CO. v. BUGHER

No. 92-1634.

189 Wis.2d 541 (1995)

525 N.W.2d 723

NORTHERN STATES POWER COMPANY, Petitioner-Appellant-Petitioner, v. Mark D. BUGHER, Individually and as an Official, The Secretary of Revenue, Department of Revenue of The State of Wisconsin, Michael Ley, Individually and as an Official, The Former Secretary of Revenue, Department of Revenue of The State of Wisconsin, Karen A. Case, Individually and as an Official, The Former Secretary of Revenue, Department of Revenue of The State of Wisconsin, and all their Unknown Agents, Employees, Successors in Office, Assistants and all Others Acting in Concert or Cooperation with the current Secretary of Revenue, Department of Revenue of The State of Wisconsin, or at the direction of the current Secretary of Revenue, Department of Revenue of the State of Wisconsin, Respondents-Respondents.

Supreme Court of Wisconsin.

Decided January 18, 1995.

Attorney(s) appearing for the Case

For the petitioner-appellant-petitioner there were briefs by Robert A. Schnur, Sara M. Berman and Michael, Best & Friedrich, Milwaukee and oral argument by Robert A. Schnur.

For the defendants-respondents the cause was argued by Gerald S. Wilcox, assistant attorney general, with whom on the brief was James E. Doyle, attorney general.

WILCOX, J.

This is a review of an unpublished decision of the court of appeals, which affirmed the circuit court's dismissal of Northern States Power Company's 42 U.S.C. sec. 1983 claim relating to the constitutionality of sec. 71.04(5)(d)1, STATS. (1975).1 Both the circuit court and the court of appeals held that Northern's claim was precluded from consideration. They did so, however, on different grounds. The circuit

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