MOBIL OIL CORP. v. LEY

No. 86-1221.

142 Wis.2d 108 (1987)

416 N.W.2d 680

MOBIL OIL CORPORATION, a New York corporation, Plaintiff-Appellant, v. Michael W. LEY, Secretary of the Wisconsin Department of Revenue, Defendant-Respondent.

Court of Appeals of Wisconsin.

Decided October 27, 1987.


Attorney(s) appearing for the Case

For plaintiff-appellant there were briefs by Jack R. DeWitt of DeWitt, Porter, Huggett, Schumacher & Morgan, S.C., Madison; and Malcolm Andresen and William H. Pratt, New York, New York.

For defendant-respondent there were briefs by Bronson C. La Follette, attorney general, and John C. Murphy, assistant attorney general, Madison.

For Wisconsin League of Financial Institutions, Ltd., there was an amicus curiae brief by Robert A. Schnur of Michael, Best & Friedrich, Milwaukee.

Before Cane, P.J., LaRocque and Myse, JJ.


MYSE, J.

Mobil Oil Corporation appeals a summary judgment granted to Michael Ley in its suit by seeking a declaratory judgment that the Wisconsin corporate franchise tax is unconstitutional. The issue is whether the constitutional restrictions on the income tax under art. VIII, sec. 1, of the Wisconsin Constitution apply to the Wisconsin corporate franchise tax measured by a corporation's net income. We conclude that the...

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