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STATE EX REL. GENERAL MOTORS CORP. v. OAK CREEK

No. 209.

49 Wis.2d 299 (1971)

182 N.W.2d 481

STATE EX REL. GENERAL MOTORS CORPORATION, AC ELECTRONICS DIVISION, Appellant, v. CITY OF OAK CREEK and others, Respondents.

Supreme Court of Wisconsin.

Decided January 5, 1971.

Attorney(s) appearing for the Case

For the appellant there were briefs by Foley & Lardner of Milwaukee, attorneys, and Ross L. Malone and Paul H. Zalecki of counsel, both of Detroit, Michigan, and oral argument by James R. Modrall of Milwaukee.

For the respondents there was a brief by Milton S. Bedusek of Cudahy, Oak Creek city attorney, and by George A. Schmus of West Allis, special counsel, and oral argument by Mr. Schmus.

A brief amicus curiae was filed by Robert W. Warren, attorney general, and Benjamin Southwick, assistant attorney general, for the state of Wisconsin in support of respondents.

BEILFUSS, J.

The major issues on this appeal are:

(1) Whether the tax imposed on appellant may be sustained under sec. 70.18 (1), Stats.

(2) Whether sec. 70.11 (8m), Stats., is invalid by reason of the legislature's failure to comply with constitutional and statutory mandates in its enactment.

(3) Whether sec. 70.11 (8m), Stats., is invalid because it discriminates against the United States government and those with whom it deals.

The...

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