SPACESAVER CORP. v. REVENUE DEPT.

No. 86-1200.

140 Wis.2d 498 (1987)

410 N.W.2d 646

SPACESAVER CORPORATION, Petitioner-Appellant, v. WISCONSIN DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Wisconsin.

Decided June 18, 1987.


Attorney(s) appearing for the Case

For the petitioner-appellant the cause was submitted on the brief of James N. Phillips and Godfrey & Kahn, S.C., of Milwaukee.

For the respondent the cause was submitted on the brief of Bronson C. La Follette, attorney general, and Edward S. Marion, assistant attorney general.

Before Gartzke, P.J., Eich and Sundby, JJ.


GARTZKE, P.J.

Spacesaver Corporation claimed deductions on its state franchise tax returns for 1977 through 1981 for the expenses of its employes' wives when they attended its annual sales meetings. The department of revenue disallowed the deductions. The tax appeals commission affirmed the department and the circuit court's order affirmed the commission's decision. Spacesaver appeals from that order. We agree that because...

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