Fed. Refrigerator Mfg. Co. v. Crowley

Decision Date11 May 1948
PartiesFEDERAL REFRIGERATOR MFG. CO. v. CROWLEY, Clerk of Board of Review.
CourtWisconsin Supreme Court

OPINION TEXT STARTS HERE

Appeal from a judgment of the Circuit Court for Waukesha County; Edward J. Gehl, Judge.

Affirmed.Certiorari by the Federal Refrigerator Manufacturing Company against Nonie E. Crowley, as Clerk of the Board of Review for the City of Waukesha, and as City Clerk, to review the action of the Board of Review affirming a tax assessment. From a judgment reversing the Board of Review and setting aside the assessment, the defendant appeals.-[By Editorial Staff.]

Judgment affirmed.

Certiorari by Federal Refrigerator Manufacturing Company, respondent, against Nonie E. Crowley as clerk of the Board of Review for the city of Waukesha and as city clerk of said city, appellant, to review an action of the Board of Review affirming an assessment against certain personal property of respondent. Writ issued October 20, 1947. Judgment entered December 17, 1947, reversing the Board of Review and setting aside the assessment.

Respondent entered into a written lease with American Express Field Warehouse Corporation, leasing a certain portion of its premises for warehouse purposes. Respondent stored therein merchandise in the original package belonging to it under the usual terms and conditions of warehousing, for which warehouse receipt were issued to a bank to secure a loan made by the bank to respondent. Respondent claims the property so stored is not taxable under sec. 70.11(37), Stats.

Richard S. Hippenmeyer, of Waukesha, for appellant.

Lowry & Hunter, of Waukesha, for respondent.

BARLOW, Justice.

The members of the court are equally divided upon this appeal, Mr. Justice FAIRCHILD, Mr. Justice WICKHEM and Mr. Justice HUGHES being of the opinion the judgment should be reversed and Chief Justice ROSENBERRY, Mr. Justice FRITZ and the writer being of the opinion the judgment should be affirmed. Under the rule the judgment appealed from is affirmed.

Judgment affirmed.

To continue reading

Request your trial
2 cases
  • Smith v. Kleynerman
    • United States
    • Wisconsin Supreme Court
    • 21 Marzo 2017
    ...N.W.2d 169 (1943) (on appeal).37. In re Razall's Will , 245 Wis. 416, 14 N.W.2d 764 (1944) (on appeal).38. Fed. Refrigerator Mfg. Co. v. Crowley , 252 Wis. 532, 32 N.W.2d 351 (1948) (on appeal).39. In re Klofanda's Will , 252 Wis. 541, 32 N.W.2d 220 (1948) (on appeal).40. Carley v. Jewett ,......
  • State v. Brust (In re Brust's Estate)
    • United States
    • Wisconsin Supreme Court
    • 11 Mayo 1948

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT