HO-CHUNK NATION v. WI. DEPT. OF REVENUE

No. 2007AP1985.

766 N.W.2d 738 (2009)

2009 WI 48

HO-CHUNK NATION, Petitioner-Appellant-Petitioner, v. WISCONSIN DEPARTMENT OF REVENUE, Respondent-Respondent.

Supreme Court of Wisconsin.

Decided June 16, 2009.


Attorney(s) appearing for the Case

For the petitioner-appellant-petitioner there were briefs by Thomas M. Pyper, Michael P. Murphy, Cynthia L. Buchko, and Whyte Hirschboeck Dudek, S.C., Milwaukee, and oral argument by Michael P. Murphy.

For the respondent-respondent there was a brief and oral argument by F. Thomas Creeron III, assistant attorney general, with whom on the brief was J.B. Van Hollen, attorney general.


¶ 1 N. PATRICK CROOKS, J.

This review of a published court of appeals decision1 involves the Ho-Chunk Nation's appeal of a denied claim for a tax refund under Wis. Stat. § 139.323(3) (2005-06).2 The statute authorizes partial refunds for cigarette taxes provided the tax was collected on sales made on land that "was designated a reservation or trust land on or before January 1, 1983." At issue is whether...

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