SIMANCO, INC. v. DEPARTMENT OF REVENUE

No. 333.

57 Wis.2d 47 (1973)

203 N.W.2d 648

SIMANCO, INC., Respondent, v. DEPARTMENT OF REVENUE, Appellant.

Supreme Court of Wisconsin.

Decided January 30, 1973.


Attorney(s) appearing for the Case

For the appellant there was a brief by Robert W. Warren, attorney general; the cause was argued by E. Weston Wood, assistant attorney general.

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


HEFFERNAN, J.

During the administrative proceedings contesting the tax and in the circuit court, various defects, mostly of a constitutional nature, were asserted by Simanco. However, in finding the statute to be unconstitutional, the circuit judge addressed himself to and based his decision only on the alleged denial of equal protection to a corporation when taxation is determined by a classification that is proportional...

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