DEPARTMENT OF REVENUE v. MOEBIUS PRINTING CO.

Nos. 76-766, 76-767.

89 Wis.2d 610 (1979)

279 N.W.2d 213

DEPARTMENT OF REVENUE, Petitioner-Appellant, v. MOEBIUS PRINTING COMPANY, Respondent. MOEBIUS PRINTING COMPANY, Petitioner-Respondent, v. DEPARTMENT OF REVENUE, Appellant.

Supreme Court of Wisconsin.

Decided May 30, 1979.


Attorney(s) appearing for the Case

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

For the respondent there was a brief by Frank J. Pelisek, Gordon K. Miller and Michael, Best & Friedrich of Milwaukee, and oral argument by Mr. Pelisek.


SHIRLEY S. ABRAHAMSON, J.

The appeals are taken by the Wisconsin Department of Revenue (Department) from judgments entered by the circuit court in two sales tax proceedings involving Moebius Printing Company.

Both judgments of the circuit court are based on a single memorandum decision in which the circuit court construed ch. 77, Stats., to exempt the gross receipts from certain sales by Moebius from sales tax.

Case No. 76-766 relates to that part...

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