International Foundation of Employee Benefit Plans, Inc. v. City of Brookfield

Wisconsin Supreme Court

International Foundation of Employee Benefit Plans, Inc. v. City of Brookfield

301 N.W.2d 175, 100 Wis. 2d 66, 1981 Wisc. LEXIS 2686

Wisconsin Supreme Court·Decided February 2, 1981·No. 78-455·Published·Cited by 10 cases

Opinions

BEILFUSS, C.J.

This is a review of a decision of the court of appeals which affirmed the judgment of the circuit court for Waukesha county, MAX RASKIN, Reserve Judge, Presiding.

This case involves a claim for a property tax refund commenced by the International Foundation of Employee [67] Benefit Plans, Inc., against the City of Brookfield pursuant to the terms of sec. 74.73, Stats. The complaint filed by the International Foundation alleged that it was exempt from property taxation as an educational association under sec. 70.11(4). This court has previously had to review the interlocutory orders of the trial court on two separate occasions. See Int’l Found. Emp. Ben. Plans v. Brookfield, 74 Wis.2d 544, 247 N.W.2d 129 (1976); National Foundation v. Brookfield, 65 Wis.2d 263, 222 N.W.2d 608 (1974). In the last of those cases we remanded the cause to the circuit court for trial. After a trial on the merits, judgment was entered against the taxpayer corporation.

An appeal was taken and, as noted above, the court of appeals affirmed the judgment of the circuit court. The case is reported as International Foundation v. Brookfield, 95 Wis.2d 444, 290 N.W.2d 720 (Ct. App. 1980). The court of appeals determined as a matter of law on the basis of undisputed facts that the International Foundation was not a traditional educational association within the meaning of sec. 70.11(4), Stats., and in light of the decision of this court in Engineers & Scientists v. Milwaukee, 38 Wis.2d 550, 157 N.W.2d 572 (1968).

We have thoroughly reviewed the record and briefs of counsel. We agree with the court of appeals’ determination that the International Foundation does not conduct traditional educational activities such that it may qualify for a property tax exemption under sec. 70.11(4), Stats. This case is controlled by our opinion in Engineers & Scientists v. Milwaukee, supra, and we therefore summarily affirm the decision of the court of appeals.

By the Court. — The decision of the court of appeals is affirmed.

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BEILFUSS, C.J.

This is a review of a decision of the court of appeals which affirmed the judgment of the circuit court for Waukesha county, MAX RASKIN, Reserve Judge, Presiding.

This case involves a claim for a property tax refund commenced by the International Foundation of Employee [67] Benefit Plans, Inc., against the City of Brookfield pursuant to the terms of sec. 74.73, Stats. The complaint filed by the International Foundation alleged that it was exempt from property taxation as an educational association under sec. 70.11(4). This court has previously had to review the interlocutory orders of the trial court on two separate occasions. See Int’l Found. Emp. Ben. Plans v. Brookfield, 74 Wis.2d 544, 247 N.W.2d 129 (1976); National Foundation v. Brookfield, 65 Wis.2d 263, 222 N.W.2d 608 (1974). In the last of those cases we remanded the cause to the circuit court for trial. After a trial on the merits, judgment was entered against the taxpayer corporation.

An appeal was taken and, as noted above, the court of appeals affirmed the judgment of the circuit court. The case is reported as International Foundation v. Brookfield, 95 Wis.2d 444, 290 N.W.2d 720 (Ct. App. 1980). The court of appeals determined as a matter of law on the basis of undisputed facts that the International Foundation was not a traditional educational association within the meaning of sec. 70.11(4), Stats., and in light of the decision of this court in Engineers & Scientists v. Milwaukee, 38 Wis.2d 550, 157 N.W.2d 572 (1968).

We have thoroughly reviewed the record and briefs of counsel. We agree with the court of appeals’ determination that the International Foundation does not conduct traditional educational activities such that it may qualify for a property tax exemption under sec. 70.11(4), Stats. This case is controlled by our opinion in Engineers & Scientists v. Milwaukee, supra, and we therefore summarily affirm the decision of the court of appeals.

By the Court. — The decision of the court of appeals is affirmed.

International Foundation of Employee Benefit Plans, Inc. v. City of Brookfield, 301 N.W.2d 175, 100 Wis. 2d 66, 1981 Wisc. LEXIS 2686 (Wis. 1981).

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