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Wisconsin Supreme Court Clarifies Required Assessment Methodology for Section 42 Housing

Regency West concerned the 2012 and 2013 assessments of a newly constructed 72-unit Section 42 housing development. For 2012 (the first tax year following completion of construction), the city assessed the property at...more

Tax Law

In This Chapter: Tax Law: Annual Survey of Wisconsin Law - - Case Law - Statutory Developments - Administrative Developments - Excerpt from Case Law: Individual and Fiduciary Income Tax...more

Seventh Circuit Confirms That a Party Opposing Summary Judgment Still Needs to Submit an Affidavit or Declaration if It Needs More...

The Federal Rules of Civil Procedure allow a nonmovant, when faced with a motion for summary judgment, to ask the court to defer ruling on the motion, to allow it additional time to take discovery. The process is...more

A Reminder From the Seventh Circuit on the Importance of Creating a Record

When the court makes an evidentiary ruling off the record, it is required to enter on the record an explanation of the reasoning behind its decision. See, e.g., United States v. Nolan, 910 F.2d 1553, 1559 (7th Cir. 1990); 28...more

7th Circuit Confirms That “Sorry for Partying” Is Fair Use; Questions Transformative Use Test

In 1969, while a student at the University of Wisconsin-Madison, Paul Soglin was arrested at the first Mifflin Street Block Party, a student protest of the Vietnam War. Over forty years later when that same Paul Soglin (now...more

7th Cir. Confirms Protections for Sealing Parties' Confidential Documents

A common concern for business litigants is protecting legitimately confidential matter contained in documents produced during discovery from dissemination to non-parties. The Supreme Court’s decision in Seattle Times Co. v....more

Wisconsin Supreme Court’s Decision in Associated Bank N.A. v. Collier Changes the Rules for Collecting Judgments

In Wisconsin, supplemental proceedings under Wis. Stat. ch. 816 are the principal tool by which a judgment creditor can discover assets of the judgment debtor in aid of collection. But for the last 15 years, they have also...more

Wisconsin Court Confirms Computer-Controlled Medical Devices Are Exempt From Property Tax

In 2008, the Wisconsin Tax Appeals Commission ruled that the following categories of computerized medical equipment are exempt from property tax: - Ultrasound equipment - Magnetic resonance imaging (MRI)...more

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