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SANFELIPPO v. DEPARTMENT OF REVENUE

No. 91-1193.

170 Wis.2d 381 (1992)

Joseph SANFELIPPO, Petitioner-Respondent, v. Wisconsin DEPARTMENT OF REVENUE, Respondent-Appellant.

Court of Appeals of Wisconsin.

Decided July 9, 1992.

Attorney(s) appearing for the Case

For the respondent-appellant the cause was submitted on the brief of James E. Doyle, attorney general, with Gerald S. Wilcox, assistant attorney general. Oral argument by Gerald S. Wilcox, assistant attorney general.

For the petitioner-respondent the cause was submitted on the brief of Jeffrey S. Hynes of Adelman, Adelman & Murray, S.C. of Milwaukee. Oral argument by Jeffrey S. Hynes of Adelman, Adelman & Murray, S.C.

Before Eich, C.J., Gartzke, P.J., and Sundby, J.

GARTZKE, P.J.

Joseph Sanfelippo owns two taxicabs. He leases his cabs to the drivers. The issue is whether the drivers' lease payments to him are gross receipts from sales at retail and, therefore, subject to the retail sales tax under sec. 77.52(1), Stats.1 The Wisconsin Department of Revenue believes that the sales tax applies and assessed a sales tax against Sanfelippo. The Wisconsin Tax Appeals Commission agreed with the department...

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