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PHOENIX STEEL, INC. v. STATE OF WIS., DEPT. OF REVENUE

No. 86-C-115-S.

635 F.Supp. 270 (1986)

PHOENIX STEEL, INC., a Wisconsin corporation, Plaintiff, v. The STATE OF WISCONSIN DEPARTMENT OF REVENUE, and the State of Minnesota Department of Revenue, Defendants.

United States District Court, W.D. Wisconsin.

May 15, 1986.

Attorney(s) appearing for the Case

Murphy & Desmond, Attn: Timothy A. Nettesheim, Madison, Wis., for plaintiff.

Burneatta L. Bridge, Asst. Atty. Gen., Madison, Wis., for Wisconsin Dept. of Revenue.

Thomas K. Overton, St. Paul, Minn., for Minnesota Dept. of Revenue.

MEMORANDUM AND ORDER

SHABAZ, District Judge.

Plaintiff Phoenix Steel, Inc. brings this action for declaratory judgment against defendants State of Wisconsin Department of Revenue and State of Minnesota Department of Revenue. This case is currently before the Court on the motion to dismiss of the Wisconsin Department of Revenue.

In deciding a motion to dismiss, the factual allegations of the complaint are taken as true, with all factual inferences...

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