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GENSLER v. DEPT. OF REVENUE

No. 509 (1974).

70 Wis.2d 1108 (1975)

236 N. W. 2d 648

GENSLER and others, Appellants, v. DEPARTMENT OF REVENUE, Respondent.

Supreme Court of Wisconsin.

Decided December 19, 1975.

Attorney(s) appearing for the Case

For the appellants there was a brief by Hamilton & Mueller of Dodgeville, and oral argument by Roger Mueller.

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

HEFFERNAN, J.

The principal issue in this case is whether the taxpayers used their motor trucks exclusively as contract carriers. This is controlling in this case, because the Wisconsin Department of Revenue has asserted that the taxpayers operated a trucking business as private carriers and cannot claim the contract carriers exemption from a use tax.

Under subch. III of ch. 77, Stats., private carriers are obliged to pay a sales or use tax on accessories...

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