Thomas M. Boykoff, Administrator
Telephone: (608) 261-4338
Division of Savings Institutions
Department of Financial Institutions
101 East Wilson Street, 5th Floor
MADISON, WI 53703
N o t i c es of N o n a c q u i e s c e n c e
NOTICE OF NONACQUIESCENCE
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THADDEUS J. HARTLAUB, D/B/A :
WORLDWIDE REFINISHING SYSTEMS
:
Petitioner,
v. :
WISCONSIN DEPARTMENT OF REVENUE,
Respondent, :
Docket No. 95-S-1511 :
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Pursuant to sec. 73.01 (4) (e) 2, Stats., the respondent hereby gives notice that, although it is not appealing the Decision and Order of the Tax Appeals Commission in its favor rendered in the above-captioned matter dated November 6, 1996, which Decision and Order were unchanged by the Order denying petitioner's petition for rehearing dated November 21, 1996, it has adopted a position of nonacquiescence in regard to the second-to-last paragraph of the Opinion. The effect of this action is that the Commission's construction of section 77.52 (2) (a) 10., Stats., as providing that the capital improvement exception applies to the repair, service, alteration, fitting, cleaning, painting, coating, towing, inspection and maintenance of property deemed to have retained its character as tangible personal property is not binding upon or required to be followed by the respondent in other cases.
NOTICE OF NONACQUIESCENCE
In the matter of the contribution liability, or status, under ch. 108, Wis. Stats., of:
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JAY WARECKI, Transferor
The Fish Connection
228 Green ST
Wrightstown, WI 54180-1030
Account No. 285696-8
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The Fish Connection, Transferee
228 Green ST
Wrightstown, WI 54180-1030
Account No. 520284-7
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Please take notice that the Department of Workforce Development, (formerly the Department of Industry, Labor and Human Relations), pursuant to s. 108.10 (7) (b), Stats., hereby nonacquiesces in those parts of the decision dated November 27, 1995, which hold that the mandatory successorship in this case under s. 108.16 (8) (e), Stats., was a partial successorship and those parts of the decision which set forth the methodology for calculating the percentage of partial successorship. The Department acquiesces in and agrees with that part of the decision which holds that the transfer from Jay Warecki to The Fish Connection resulted in a mandatory successorship under s. 108.16 (8) (e), Stats.
The State of Wisconsin
Department of Administration
Document Sales Unit
P.O. Box 7840
Dated Material. Please Do Not Delay!