SUSIE Q FISH CO. v. DEPT. OF REVENUE

No. 88-0106.

148 Wis.2d 862 (1989)

436 N.W.2d 914

SUSIE Q FISH CO., INC., Plaintiff-Appellant, v. Wisconsin DEPARTMENT OF REVENUE, Defendant-Respondent.

Court of Appeals of Wisconsin.

Decided January 26, 1989.


Attorney(s) appearing for the Case

For the plaintiff-appellant the cause was submitted on the brief of Jerome L. Fox and Olson, Winter and Fox of Two Rivers.

For the defendant-respondent the cause was submitted on the brief of Donald J. Hanaway, attorney general, and F. Thomas Creeron, III, assistant attorney general.

Before Dykman, Eich and Sundby, JJ.


SUNDBY, J.

Susie Q Fish Company, Inc., appeals from a circuit court order affirming a decision of the Tax Appeals Commission denying its motion for costs under Wisconsin's Equal Access to Justice Act, sec. 227.485, Stats. The taxpayer prevailed in a contested tax exemption case with the department of revenue involving its two commercial fishing vessels—the Susie Q and the Avis-J. Under sec. 227.485(3),1 as a small business, the...

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