DAIRYLAND HARVESTORE v. DOR

No. 88-1748.

151 Wis.2d 799 (1989)

447 N.W.2d 56

DAIRYLAND HARVESTORE, INC., Petitioner-Appellant, v. Wisconsin DEPARTMENT OF REVENUE, Respondent. BADGERLAND HARVESTORE SYSTEMS, INC., f/k/a Badgerland Harvestore Products, Petitioner-Appellant, v. Wisconsin DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Wisconsin.

Decided July 17, 1989.


Attorney(s) appearing for the Case

For the petitioner-appellant, there were briefs by Gaar W. Steiner and Bruce A. Mayerle of Michael, Best & Friedrich, of Milwaukee.

For the respondent, there were briefs by Donald J. Hanaway, attorney general, and Warren D. Weinstein, assistant attorney general.

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


GARTZKE, P.J.

Dairyland Harvestore, Inc., and Badgerland Harvestore Systems, Inc., appeal from an order affirming the Wisconsin Tax Appeals Commission's decision that they are not "persons" under sec. 77.59(4), Stats., entitled to file a claim against the Department of Revenue for refund of sales taxes they paid to a retailer or to claim an offset for such sales taxes against their liability for additional sales taxes. The issues are whether the commission properly...

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