IBM CREDIT CORP. v. VILLAGE OF ALLOUEZ

No. 93-1012.

188 Wis.2d 143 (1994)

524 N.W.2d 132

IBM CREDIT CORPORATION, Plaintiff-Respondent-Petitioner, v. VILLAGE OF ALLOUEZ, Paul M. Quigley, Assessor of the Village of Allouez, Village Board of Allouez and Village of Allouez Board of Review, Defendants-Appellants.

Supreme Court of Wisconsin.

Decided December 6, 1994.


Attorney(s) appearing for the Case

For the plaintiff-respondent-petitioner there were briefs by Robert Horowitz, Lynn J. Bodi and Stafford, Rosenbaum, Rieser & Hansen, Madison and oral argument by Robert Horowitz.

For the defendants-appellants there was a brief by David J. Condon and David J. Condon, S.C., Green Bay and oral argument by David J. Condon.


STEINMETZ, J.

This case presents one issue: If a personal property tax is erroneously paid on taxexempt property, and the taxpayer discovers the error after the date that the tax was due, is the taxpayer entitled to a refund under sec. 70.43, STATS.,1 which provides for correction of a "palpable error," including taxation of exempt property? The Brown county circuit court, Judge William M. Atkinson...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases