12-43 PPL Corp. v. CIR
2012AP436, 2012AP437 Varin/Regal LLC v. City of Kenosha
2012AP768 Kohl’s Department Stores Inc., et al. v. City of Neenah
2012AP1509 Riley v. Town of Nasewaupee
2012AP1656 Zaug Enterprises v. Village of Sister Bay, WI
2012AP1002 Peller Investments LLC v. City of Lake Geneva
2012AP1105 Miller et al. v. City of Monona et al.
2012AP1304 Juneau County v. Associated Bank N.A.
09-3380 Gessert v. U.S.
2011AP2676 Slocum v. Town of Star Prairie Board of Review
2011AP2086 Lee v. Wisconsin Department of Revenue
11-2508 Brown v. CIR
11-3478 State Farm Mut. Auto. Ins. Co. v. CIR
Tax — Property taxes — nursing homes The clause “including benevolent nursing homes” in sec. 70.11(4)(a) is not reasonably interpreted to mean that only benevolent Chapter 50 institutions qualify for the exemption. “The word ‘benevolent,’ found within the clause ‘including benevolent nursing homes,’ clearly modifies ‘nursing homes’; it does not modify ‘facility.’ ‘Facility’ appears in [...]
11-1954 U.S. v. Collins
11-2105 Mulcahy, Pauritsch, Salvador & Co., Ltd., v. CIR
11-3390 Kim v. CIR
11-139 U.S. v. Home Concrete & Supply, LLC
2011AP1706 Educational Credential Evaluators Inc. v. City of Milwaukee
11-2078 Rolfs v. CIR
2011AP116 CNL Income GW WI-DEL LP v. Village of Lake Delton Board of Review
2010AP2858 Read, et al. v. Kronberg
2010AP3021 Slocum v. Town of Star Prairie Board of Review
Before bringing suit to challenge a tax assessment, a property owner must exhaust his administrative remedies.
Tax
Property taxes; fair market value
Tax
Hospitals
Tax Property assessments; presumption of reasonableness The Town of Burnside Board of Review appeals a circuit court order remanding disputed property valuations to the board. The board contends that its valuations must be upheld because: (1) the property owners have not overcome the presumption that the town assessor correctly valued the properties; and (2) even [...]
Tax Property taxes; timeliness of notice The Allen S. Musikantow Trust appeals a summary judgment dismissing its tax assessment challenge. The Trust argues summary judgment was improper because there was a factual dispute regarding the timeliness of the notice of reassessment. We disagree and affirm. This opinion will not be published. 2010AP2322 Allen S. Musikantow [...]
Tax Personal property tax; stock-in-trade The City of Milwaukee collected personal property tax for certain truck-mounted cranes owned by Giuffre Bros. Cranes, Inc. The cranes were simultaneously held out for sale and for rent by Giuffre. After paying the tax, Giuffre sought reimbursement from the City, arguing that the cranes qualified for the “merchants’ stock-in-trade” [...]
Tax Filing fraudulent information return 26 U.S.C. 7434(a) does not create a private cause of action for filing a false cancellation of indebtedness. “Cavoto takes issue with the district court’s decision that he was on the hook for the full $30,000, and he thus implies that the Form 1099-C was indeed fraudulent. But, as it [...]
