Tax News

CCH (cch.taxgroup.com) reports:

  A Wisconsin corrugate manufacturer could not recover from the municipality in which it resided the amount of personal property taxes it erroneously paid on manufacturing equipment based on either an unidentified city employee's error in providing a tax form or the city mayor's assurances that he was working to correct the problem. Dismissal of the manufacturer's equitable estoppel claim against the municipality for over $200,000 was affirmed.

  Initially, it was decided not to determine whether the manufacturer could use equitable estoppel as a basis to a claim, rather than as a defense to a claim. Instead, it was assumed that the theory applied and the case would be decided based on whether the manufacturer's reliance was reasonable.