REVENUE DEPT. v. LAKE WISCONSIN COUNTRY CLUB

No. 83-2494.

123 Wis.2d 239 (1985)

365 N.W.2d 916

Wisconsin DEPARTMENT OF REVENUE, Petitioner-Respondent, v. LAKE WISCONSIN COUNTRY CLUB, Appellant.

Court of Appeals of Wisconsin.

Decided February 25, 1985.


Attorney(s) appearing for the Case

For the appellant the cause was submitted on the briefs of Carl R. Marquardt and Marquardt, Carlson & Koeck, Ltd., of Prairie du Sac.

For the petitioner-respondent the cause was submitted on the briefs of Bronson C. La Follette, attorney general, and John C. Murphy, assistant attorney general.

Before Gartzke, P.J., Dykman, J. and Rudolph T. Randa, Reserve Judge.


DYKMAN, J.

Lake Wisconsin Country Club appeals from a judgment of the circuit court which determined that assessments for Lake Wisconsin's capital improvement fund were taxable income rather than nontaxable contributions to capital, thereby overturning part of an underlying Tax Appeals Commission (TAC) decision. Giving due weight to the TAC's interpretation of Wisconsin tax law, we conclude its decision is reasonable, and reverse the judgment of the circuit court...

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