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2010AP1211 Giuffre Bros. Cranes Inc. v. City of Milwaukee

By: WISCONSIN LAW JOURNAL STAFF//May 12, 2011//

2010AP1211 Giuffre Bros. Cranes Inc. v. City of Milwaukee

By: WISCONSIN LAW JOURNAL STAFF//May 12, 2011//

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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” exemption to personal property tax found in Wis. Stat. § 70.111(17).

The circuit court concluded that the “merchants’ stock-in-trade” exemption applied to Giuffre’s cranes. The court granted summary judgment in favor of Giuffre, and entered a judgment awarding Giuffre a refund. On appeal, the City argues that the circuit court improperly construed Wis. Stat. § 70.111(17). The City contends that, although Giuffre is a “merchant” and although its cranes are “stock-in-trade,” Giuffre is not entitled to an exemption because the cranes are also held out for rent. Based on the specific arguments made by the parties, we reject the City’s view and affirm the circuit court. Not recommended for publication in the official reports.

2010AP1211 Giuffre Bros. Cranes Inc. v. City of Milwaukee

Dist I, Milwaukee County, Sosnay, J., Lundsten, J.

Attorneys: For Appellant: Moschella, Vincent D., Milwaukee; For Respondent: Strandberg, Thomas A., Milwaukee; Wood, Lisa Kleiner, Milwaukee

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