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BARGO FOODS NORTH v. REV. DEPT.

No. 86-0873.

141 Wis.2d 589 (1987)

415 N.W.2d 581

BARGO FOODS NORTH INC., Petitioner-Appellant, REPUBLIC AIRLINES, Intervenor-Appellant, v. DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Wisconsin.

Decided September 24, 1987.

Attorney(s) appearing for the Case

For the petitioner-appellant and intervenor-appellant the cause was submitted on the brief of Pamela B. Anderson and Frederic J. Brouner and DeWitt, Sundby, Huggett, Schumacher & Morgan, S.C., of Madison.

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., Dykman and Eich, JJ.

GARTZKE, P.J.

The Department of Revenue assessed a sales and use tax deficiency against Bargo Foods North Inc., which provides food and beverage kits at Mitchell Field in Milwaukee to commercial airlines for in-flight use. The $211,378.54 deficiency is based on Bargo's catering of airline meals for Republic Airlines between 1978 and 1981. Bargo petitioned the Wisconsin Tax Appeals Commission for review, and Republic intervened. The commission affirmed the assessment...

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