DEPARTMENT OF REVENUE v. STERLING CUSTOM HOMES

No. 77-030.

91 Wis.2d 675 (1979)

283 N.W.2d 573

DEPARTMENT OF REVENUE, Petitioner-Appellant, v. STERLING CUSTOM HOMES CORPORATION, Respondent.

Supreme Court of Wisconsin.

Decided October 9, 1979.


Attorney(s) appearing for the Case

For the appellant the cause was submitted on the brief of Bronson C. La Follette, attorney general, and John E. Armstrong, assistant attorney general.

For the respondent the cause was submitted on the brief of Boardman, Suhr, Curry & Field, attorneys, James F. Lorimer, of counsel, Thomas G. Ragatz of Foley & Lardner, of counsel, all of Madison, and Thomas A. Schuessler, of counsel, Fond du Lac.


HEFFERNAN, J.

The only question on this appeal is whether the taxpayer, Sterling Custom Homes Corporation, a maker of unique custom-designed homes, is, under the facts of this case, a contractor engaged in real property construction activities and a consumer of tangible personal property within the meaning of sec. 77.51 (4) (i)1 and 77.51(18), Stats.2

We conclude that, under the statutes, Sterling Homes...

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