DOR v. NORTHERN STATES POWER CO.

No. 96-3675.

212 Wis.2d 300 (1997)

571 N.W.2d 676

WISCONSIN DEPARTMENT OF REVENUE, Petitioner-Appellant, v. NORTHERN STATES POWER COMPANY, Respondent-Respondent.

Court of Appeals of Wisconsin.

Decided July 8, 1997.


Attorney(s) appearing for the Case

On behalf of the petitioner-appellant, the cause was submitted on the briefs of James E. Doyle, attorney general, and Gerald S. Wilcox, assistant attorney general, of Madison.

On behalf of the respondent-respondent, the cause was submitted on the brief of Robert A. Schnur of Michael, Best & Friedrich of Milwaukee.

Before Cane, P.J., LaRocque and Myse, JJ.


CANE, P.J.

The Wisconsin Department of Revenue (department) appeals the court's order affirming a decision and order of the Wisconsin Tax Appeals Commission (commission), which reversed a franchise tax assessment made by the department against Northern States Power Company (Northern). On appeal, the department asserts that Northern's amortization deduction for its safe harbor lease expenditures is not an allowable deduction for purposes of the Wisconsin franchise...

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