# Fulton Foundation v. Department of Taxation

> Wisconsin Supreme Court · March 7, 1961 · 13 Wis. 2d 1

URL: https://www.frixlaw.com/law-library/cases/9663561

## Case

- **Full name:** Fulton Foundation and Others, Respondents, v. Department of Taxation, Appellant
- **Court:** Wisconsin Supreme Court
- **Decided:** March 7, 1961
- **Citations:** 13 Wis. 2d 1; 108 N.W.2d 312; 1961 Wisc. LEXIS 437
- **Precedential status:** Published
- **Opinion:** Dissent by Brown
- **Judges:** Brown, Hallows, Currie, Fairchild
- **Cited by:** 33 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9663561

## How later opinions describe it (automated extraction)

- stating that "[w]e have no issue present in the instant case of the attorney general's right to question the constitutionality of a state statute. This is because the attorney general is not a party in the instant case and only appears as counsel for the department."
- holding previous case when no one challenged the issue could not be precedent on the issue
- noting that a further reason for allowing the department of taxation to challenge the constitutionality of a statute is that "there is little likelihood that any taxpayer will"
- stating a case was not efficacious on an issue which was not challenged by the parties

## Opinion text

Brown, Fairchild, and Hallows, JJ.
(dissenting on motion for rehearing). We agree that the constitutional question could properly be raised by the department of taxation and the attorney general, but disagree with the conclusion that the retroactive feature of the statute is valid.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9663561. Public record. Not legal advice.