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FALLS COMMUNICATIONS v. REV. DEPT.

No. 84-1699.

131 Wis.2d 545 (1986)

389 N.W.2d 65

FALLS COMMUNICATIONS, INC., Petitioner-Respondent, v. Wisconsin DEPARTMENT OF REVENUE, Appellant.

Court of Appeals of Wisconsin.

Decided April 24, 1986.

Attorney(s) appearing for the Case

For the appellant there was a brief by Bronson C. La Follette, attorney general, and DeWitt Strong, assistant attorney general, and oral argument by DeWitt Strong, assistant attorney general.

For the petitioner-respondent there was a brief by Paul J. Munson and Sheila M. Geoghegan, and McDonald, Fitzpatrick, Schroeder & Munson, of La Crosse, and oral argument by David Lang.

Before Gartzke, P.J., Dykman, J., and Eich, J.

GARTZKE, P.J.

The Wisconsin Department of Revenue appeals from a judgment reversing the Tax Appeals Commission's decision upholding the department's assessment of additional income tax against Falls Communications, Inc. for 1979. The question is whether the transfer of an instalment sale obligation by merger of one corporation with another is a "distribution" to the merged corporation under Wis. Adm. Code sec. Tax 2.19(2). If it is, the assessment is valid. We hold...

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