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DOR v. CATERPILLAR, INC.

No. 00-0284.

241 Wis.2d 282 (2001)

2001 WI App 35

625 N.W.2d 338

WISCONSIN DEPARTMENT OF REVENUE, Petitioner-Appellant, v. CATERPILLAR, INC., Respondent-Respondent.

Court of Appeals of Wisconsin.

Decided January 11, 2001.

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 F. Thomas Creeron, III, assistant attorney general.

On behalf of the respondent-respondent, the cause was submitted on the brief of Timothy C. Frautschi and Maureen A. McGinnity of Foley & Lardner of Milwaukee.

Before Vergeront, Roggensack and Deininger, JJ.

¶ 1. ROGGENSACK, J.

The Wisconsin Department of Revenue (DOR) appeals a circuit court judgment affirming the Wisconsin Tax Appeal Commission's interpretation of WIS. STAT. § 71.06(1) (1985-86) to enable the surviving corporation of a pre-1987 merger to offset net operating loss carry-forwards against current net operating income in accord with the treatment the Internal Revenue Service (IRS) affords under federal law. Because we conclude that WIS. STAT....

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