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NATIONAL AMUSEMENT CO. v. DEPT. OF REVENUE

No. 66.

41 Wis.2d 261 (1969)

163 N.W.2d 625

NATIONAL AMUSEMENT COMPANY, Respondent, v. DEPARTMENT OF REVENUE, Appellant.

Supreme Court of Wisconsin.

Decided January 7, 1969.

Attorney(s) appearing for the Case

For the appellant the cause was argued by Allan P. Hubbard, assistant attorney general, with whom on the briefs was Bronson C. La Follette, attorney general.

For the respondent there was a brief and oral argument by Maurice B. Pasch of Madison.

HANLEY, J.

The sole issue on this appeal is whether the sale of popcorn and soft drinks prepared and sold at motion picture theater refreshment stands is subject to sales taxation under sec. 77.52 (1) (a) 7, Stats.

Weight to Accord Trial Court's Decision.

The first thing to determine is the weight to be given the trial court's decision in this matter. When the facts have been stipulated, the remaining...

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