DEPT. OF REVENUE v. BAILEY-BOHRMAN STEEL CORP.

No. 77-526.

93 Wis.2d 602 (1980)

287 N.W.2d 715

DEPARTMENT OF REVENUE, Petitioner-Respondent, v. BAILEY-BOHRMAN STEEL CORPORATION, Appellant.

Supreme Court of Wisconsin.

Decided February 7, 1980.


Attorney(s) appearing for the Case

For the appellant there were briefs by Richard R. Teschner, Steven R. Duback and Quarles & Brady of Milwaukee, with oral argument by Messrs. Teschner and Duback.

For the respondent the cause was argued by John J. Glinski, assistant attorney general, with whom on the brief was Bronson C. La Follette, attorney general.


HEFFERNAN, J.

The only question on this appeal is whether the Bailey-Bohrman Steel Corporation was engaged in manufacturing as defined in sec. 77.51(27),1 Stats., and is therefore exempt from use taxes under the provisions of sec. 77.54 (6) (a).2 We conclude that, under these statutes and in light of the undisputed facts, the machinery used by the taxpayer, Bailey-Bohrman Steel Corporation, was exempt from...

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