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NORTHWEST AIRLINES, INC. v. STATE

No. 75-57.

77 Wis.2d 152 (1977)

252 N.W.2d 337

NORTHWEST AIRLINES, INC., Appellant, v. DEPARTMENT OF REVENUE, Respondent.

Supreme Court of Wisconsin.

Decided April 19, 1977.

Attorney(s) appearing for the Case

For the appellant there were briefs by DeWitt, McAndrews & Porter, S. C. and oral argument by Jack DeWitt, all of Madison.

For the respondent the cause was argued by E. Weston Wood, assistant attorney general, with whom on the brief was Bronson C. La Follette, attorney general.

BEILFUSS, C. J.

On this appeal Northwest contends DOR's method of calculating the ad valorem tax, which included nonmigratory property located outside of Wisconsin, violated the equal protection and due process clauses of the Fourteenth Amendment and the Commerce Clause of the United States Constitution, and violated sec. 76.07 (3), Stats., in that the resulting determination was not substantially just and correct as required...

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