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APPLIED POWER IND. v. DEPARTMENT OF TAXATION

25 Wis.2d 219 (1964)

APPLIED POWER INDUSTRIES, INC., Respondent, v. DEPARTMENT OF TAXATION, Appellant.

Supreme Court of Wisconsin.

October 27, 1964.

Attorney(s) appearing for the Case

For the appellant the cause was argued by Harold H. Persons, assistant attorney general, with whom on the briefs was George Thompson, attorney general.

For the respondent there was a brief by Whyte, Hirschboeck, Minahan, Harding & Harland, and A. William Asmuth, Jr., all of Milwaukee, and oral argument by Mr. Asmuth.

FAIRCHILD, J.

1. Is the taxpayer engaged in business without the state? Sec. 71.07 (2), Stats., allowing a taxpayer to apportion his income, applies only to persons "engaged in business within and without the state." The Department of Taxation contends that the taxpayer is not "engaged in business ... without the state" and therefore is not entitled to apportion its income.

It is clear that the mere presence...

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