L.T. HAMPEL CORP. v. DOR

No. 89-0890.

157 Wis.2d 422 (1990)

459 N.W.2d 598

L.T. HAMPEL CORPORATION, Petitioner-Respondent, v. Wisconsin DEPARTMENT OF REVENUE, Appellant.

Court of Appeals of Wisconsin.

Decided July 19, 1990.


Attorney(s) appearing for the Case

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

For the petitioner-respondent the cause was submitted on the brief of David D. Wilmoth and Michael G. Carter of Quarles & Brady of Madison.

Before Eich, C.J., Dykman and Sundby, JJ.


SUNDBY, J.

The Wisconsin Department of Revenue appeals from an order of the circuit court reversing a decision and order of the Tax Appeals Commission. The commission affirmed the department's sales tax assessment against L.T. Hampel Corporation for its sales in Wisconsin of its manufactured product, Calf-tel, a plastic thermoformed calf hutch. We conclude that Calftel calf hutches are not "machines" which are exempt from sales taxes under sec. 77.54(3), Stats. We...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases