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W. R. ARTHUR & CO. v. DEPARTMENT OF TAXATION

18 Wis.2d 225 (1962)

W. R. ARTHUR & COMPANY, INC., Respondent, v. DEPARTMENT OF TAXATION, Appellant.

Supreme Court of Wisconsin.

November 27, 1962.

Attorney(s) appearing for the Case

For the appellant the cause was argued by Harold H. Persons and E. Weston Wood, assistant attorneys general, with whom on the briefs was John W. Reynolds, attorney general.

For the respondent there was a brief by Stephens, Bieberstein, Cooper, Bruemmer & Gartzke of Madison, attorneys, and Wickhem & Consigny of Janesville, and George L. Weisbard of Chicago, Illinois, of counsel, and oral argument by Adolph J. Bieberstein and John C. Wickhem.

GORDON, J.

The legislature recognized that there would be difficulties in apportioning the taxes of a unitary business which operates partly in Wisconsin and partly outside this state. A "unitary" business is one which functions as a single unit; that is, it is not divided into a separate entity for each of the states in which it operates. The legislature also recognized that no fixed formula would fairly fit all the multitudinous types of business. Accordingly, it...

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