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POLAN v. DEPARTMENT OF REVENUE

No. 87-0244.

147 Wis.2d 648 (1988)

433 N.W.2d 640

Jeanne F. POLAN, Petitioner-Respondent-Cross Appellant, v. Wisconsin DEPARTMENT OF REVENUE, and State of Wisconsin Tax Appeals Commission, Appellants-Cross Respondents.

Court of Appeals of Wisconsin.

Decided November 23, 1988.

Attorney(s) appearing for the Case

For the appellants-cross respondents there were briefs by Donald J. Hanaway, attorney general, and Gerald S. Wilcox, assistant attorney general, and oral argument by Gerald S. Wilcox, assistant attorney general.

For the petitioner-respondent-cross appellant there were briefs by Linda S. Balisle and Charles E. Neider and Stolper, Koritzinshy, Brewster & Neider, S.C., of Madison, and oral argument by Linda S. Balisle.

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

GARTZKE, P.J.

The Wisconsin Department of Revenue appeals from an order declaring that sec. 71.337(1), Stats. 19751 violates the constitutional rights of Jeanne F. Polan.2 This statute provides that a gain or a loss by a liquidating corporation on the sale of its property is not recognized to the corporation for purposes of computing the Wisconsin franchise tax, to the extent that the gain or loss is participated...

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