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SOO LINE R. CO. v. REVENUE DEPT.

No. 87-1281.

143 Wis.2d 874 (1988)

422 N.W.2d 900

SOO LINE RAILROAD COMPANY, Petitioner-Appellant, v. DEPARTMENT OF REVENUE of Wisconsin, Respondent.

Court of Appeals of Wisconsin.

Decided March 17, 1988.

Attorney(s) appearing for the Case

For the petitioner-appellant the cause was submitted on the briefs of Glenn Olander-Quamme of Minneapolis, MN, and James W. Greer, Jr., and Ruthann M. Riedl, of Whyte & Hirschboeck, S.C., of Milwaukee.

For the respondent the cause was submitted on the brief of Donald J. Hanaway, attorney general, and Gerald S. Wilcox, assistant attorney general.

Before Dykman, Eich and Sundby, JJ.

SUNDBY, J.

Soo Line Railroad Company appeals an order dismissing its petition for review of a June 19, 1986 decision and order of the state tax appeals commission. The circuit court concluded it lacked subject matter jurisdiction over the petition because it was not timely filed with the clerk of courts and not timely served on the department or commission as required by sec. 227.53(1), Stats. Because the commission's decision and order was made in the course of an...

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