Opinion
November 7, 1939 —
January 16, 1940.
APPEAL from a judgment of the circuit court for Dane county: AUGUST C. HOPPMANN, Circuit Judge. Reversed.
For the appellant there was a brief by Frederick J. Miller of Little Falls, Minnesota, John L. Connolly of St. Paul, Minnesota, and Ela, Christianson Ela of Madison, and oral argument by Mr. Miller, Mr. Connolly, and Mr. G. Burgess Ela of Madison.
For the respondent there was a brief by the Attorney General and Harold H. Persons, assistant attorney general, and oral argument by Mr. Persons.
This action was begun on January 25, 1939, by Minnesota Mining Manufacturing Company, a foreign corporation, plaintiff, against the Wisconsin Tax Commission, defendant, to set aside an assessment of a tax imposed under the provisions of sec. 3, ch. 505, Laws of 1935, as amended, sec. 71.60, Stats. From the judgment entered on June 10, 1939, confirming the assessment, the plaintiff appeals.
The principal question involved in this case is that considered and determined in the case of J. C. Penney Co. v. Tax Comm., ante, p. 286, 289 N.W. 677. For the reasons stated in that case the judgment in this case must be reversed.
By the Court. — The judgment appealed from is reversed, and cause remanded with directions to enter judgment setting aside the assessment.
FOWLER, J., dissents.