Case Name: Minnesota Mining & Manufacturing Company, Appellant, vs. Tax Commission, Respondent
Court: Wisconsin Supreme Court
Jurisdiction: Wisconsin
Decision Date: 1940-01-16
Citations: 233 Wis. 306
Docket Number: 
Parties: Minnesota Mining & Manufacturing Company, Appellant, vs. Tax Commission, Respondent.
Judges: Fowler, J., dissents.
Reporter: Wisconsin Reports
Volume: 233
Pages: 306–307

Head Matter:
Minnesota Mining & Manufacturing Company, Appellant, vs. Tax Commission, Respondent.
November 7, 1939 —
January 16, 1940.
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 Gen^ eral and Harold H. Persons, assistant attorney general, and oral argument by Mr. Persons.

Opinion:
Rosenberry, C. J.
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.