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INT'L FOUND. EMP. BEN. PLANS v. BROOKFIELD

No. 75-241.

74 Wis.2d 544 (1976)

247 N.W.2d 129

INTERNATIONAL FOUNDATION OF EMPLOYEE BENEFIT PLANS, INC., Respondent, v. CITY OF BROOKFIELD, Appellant.

Supreme Court of Wisconsin.

Decided November 30, 1976.

Attorney(s) appearing for the Case

For the appellant the cause was argued by Harold H. Fuhrman, special counsel, with whom on the briefs was George A. Schmus, city attorney, both of Milwaukee.

For the respondent there was a brief by Timothy C. Frautschi and Foley & Lardner, and oral argument by Mr. Frautschi, all of Milwaukee.

A brief amicus curiae was filed by Jean G. Setterholm, legal counsel, and Paul J. Swain, assistant legal counsel, for League of Wisconsin Municipalities.

CONNOR T. HANSEN, J.

The plaintiff is a nonstock, nonprofit corporation owning real property and personal property located in the City of Brookfield. Brookfield assessed and levied taxes upon the property of the plaintiff located within its boundaries for the years of 1972 and 1973. The taxes were paid "`Under Protest.'"

The plaintiff commenced action pursuant to sec. 74.73, Stats., for recovery of the taxes it alleges were unlawfully levied and collected...

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