DEPARTMENT OF TAXATION v. BLATZ BREWING CO.


12 Wis.2d 615 (1961)

DEPARTMENT OF TAXATION, Appellant, v. BLATZ BREWING COMPANY, Respondent.

Supreme Court of Wisconsin.

March 7, 1961.


Attorney(s) appearing for the Case

For the appellant the cause was argued by Harold H. Persons, assistant attorney general, with whom on the brief was John W. Reynolds, attorney general.

For the respondent there was a brief by Michael, Spohn, Best, & Friedrich, attorneys, and John S. Best and Frank J. Pelisek of counsel, and oral argument by Mr. John S. Best and Mr. Pelisek, all of Milwaukee.


HALLOWS, J.

The first question is whether Blatz is "engaged in business" within and without the state within the meaning of sec. 71.07 (2), Stats., for 1945 and 1947. The department contends this means "doing business" and the apportionment of income can only apply between the particular states in which the taxpayer is "doing business" to exempt from the Wisconsin income tax that portion of the net income which is derived from business conducted outside the state...

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