MIDWESTERN GAS TRANSMISSION CO. v. REVENUE DEPT.

No. 76-106.

84 Wis.2d 261 (1978)

267 N.W.2d 253

MIDWESTERN GAS TRANSMISSION COMPANY, Respondent, v. DEPARTMENT OF REVENUE, Appellant.

Supreme Court of Wisconsin.

Decided June 30, 1978.


Attorney(s) appearing for the Case

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

For the respondent there was a brief by Wheeler, Van Sickle, Anderson, Norman & Harvey, S. C. of Madison, and oral argument by Paul R. Norman.


This is a state use tax case. The respondent, Midwestern Gas Transmission Co. (hereinafter taxpayer), owns and operates a pipeline through which it transports natural gas. The pipeline begins at the Manitoba-Minnesota border, and runs in a generally southwesterly direction to Marshfield, Wisconsin. The taxpayer purchases natural gas from a Canadian supplier and sells it to various customers, three of which tap the taxpayer's line at different points in Wisconsin. One of these...

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