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GOTTFRIED, INC. v. DEPT. OF REVENUE

No. 87-2141.

145 Wis.2d 715 (1988)

429 N.W.2d 508

GOTTFRIED, INC., Petitioner-Respondent, v. Wisconsin DEPARTMENT OF REVENUE, Appellant.

Court of Appeals of Wisconsin.

Decided July 13, 1988.

Attorney(s) appearing for the Case

On behalf of the appellant, there were briefs filed by Donald J. Hanaway, attorney general and Alan Lee, assistant attorney general. Oral argument by Alan Lee.

On behalf of the petitioner-respondent, there were briefs and oral argument by Norman C. Fritz of New Berlin.

Before Scott, C.J., Brown, P.J., and Nettesheim, J.

BROWN, P.J.

This is a real estate transfer tax case. The Tax Appeals Commission (TAC) assessed a transfer fee when Gottfried, Inc., dissolved and conveyed its real estate to Jerome Gottfried, sole shareholder. The trial court reversed the TAC's determination. It found that the tax exemption for trustee-to-beneficiary transfers applies to corporation-to-stockholder transfers undertaken in the course of corporate liquidation. We reverse and hold that the conveyance...

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