WISCONSIN TEL.CO. v. DEPT. OF REVENUE

No. 84-243.

125 Wis.2d 339 (1985)

371 N.W.2d 825

WISCONSIN TELEPHONE COMPANY, Maple Telephone Coop, Inc., Novy's Telephone Company, Turtle Lake Telephone Company, Inc., Briggs & Stratton Corporation, Sentry Insurance Company, Towne Realty, Inc., and West Bend Mutual Insurance Company, Petitioners-Appellants, v. Wisconsin DEPARTMENT OF REVENUE, and Mark Musolf, as Secretary of the Wisconsin Department of Revenue, Respondents.

Court of Appeals of Wisconsin.

Decided June 25, 1985.


Attorney(s) appearing for the Case

For the petitioners-appellants the cause was submitted on the briefs of Timothy C. Frautschi and Foley & Lardner of Milwaukee.

For the respondents the cause was submitted on the brief of Bronson C. La Follette, attorney general, and Daniel D. Stier, assistant attorney general.

Before Dykman, J., LaRocque, J., and Bruce F. Beilfuss, Reserve Judge.


BEILFUSS, Reserve Judge.

Wisconsin Telephone Company and others appeal from a summary judgment which held sec. 77.52 (2) (a) 4., Stats., constitutional. The issue is whether the sales tax imposed by sec. 77.52 (2) (a) 4. on interstate telephone calls originating in Wisconsin and billed in Wisconsin telephones impermissibly burdens interstate commerce in violation of the commerce clause, U.S. Const. art. I, sec. 8, cl. 3. We hold it does not and affirm the trial court...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases