Caleb R. Gerbitz
Taxation is the theme of this month’s supreme court update. The court decided two tax cases in the past month, and it has another on its March oral argument calendar. We’ll take a look at those, plus a couple of other civil cases set for argument in the coming weeks.
Cases Decided
Lowe’s Home Centers, LLC v. City of Delavan, No. 2019AP1987
Taxation
Decision Filed: February 16, 2023
Public Citation: 2023 WI 8
The court handed
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Civil Litigation
The Importance of Date of Injury in Occupational Injury Workers’ Compensation Cases
Life can turn on a dime. An injury sustained due to the nature of your occupation can set life-changing ripples in motion and cause you to take steps back physically, mentally, and financially.
While we all know that it is possible to attain an injury due to our occupation, we also never take a job expecting that to be the result. Knowing that your employer carries workers’ compensation insurance can give injured workers some peace of mind.
However, it…
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PODCAST: Esports – Legal Implications of Streaming
Adam J. Tutaj and Mark R. Hamilton Jr. host this episode with James M. Sosnoski as
…
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Supreme Court Adopts Transition to Mandatory E-Filing
Feb. 27, 2023 – On Feb. 21, 2023, the Wisconsin Supreme Court issued an order and a
revised interim rule (Order 19-02C and 20-07C) that will create a phased transition to mandatory e-filing in the Supreme Court over the next several months.The first phase will be a large expansion of the e-filing pilot project that will allow nearly all matters filed in the Supreme Court after April 1, 2023, to become voluntary e-filing cases. The second phase, beginning July
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Presenting Evidence to Board of Review is Condition Precedent for Filing Claim
In Wal-Mart Real Estate Business Trust v. City of Merrill, 2021AP972 (Feb. 14, 2023), the Court of Appeals District III also held that the city whose assessment was challenged had not violated the challenger’s due process rights. Property Tax ObjectionWal-Mart owns property in the City of Merrill (City).

Jeff M. Brown , Willamette Univ. School of Law 1997, is a legal writer for the State Bar of Wisconsin, Madison. He can be reached by
email or by phone at (608)
…
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Employee Fired for Facebook Messages Loses Stored Communications Act Case
The U.S. Court of Appeals for the Seventh Circuit ruled that the fired employee failed to file her lawsuit within the statute of limitation, rejects equitable estoppel argument.Feb. 24, 2023 – A woman who filed a lawsuit under the Stored Communications Act (SCA) 23 months after she was demoted for sending Facebook messages critical of her boss failed to meet the act’s statute of limitation, the U.S Court of Appeals for the Seventh Circuit has ruled.In Uebelacker v.
…
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Law Does Not Allow Probation for 5th OWI Conviction, Court of Appeals Rules
Feb. 24, 2023 – A circuit court erred by staying a prison sentence for a person convicted of her fifth operating while intoxicated offense (OWI), the Wisconsin Court of Appeals has ruled.In State v. Shirikian, 2021AP859 (Feb. 1, 2023), the Court of Appeals District II held that the factors that allow a court to sentence a person convicted of fifth- or sixth-offense OWI to less than 18 months in prison do not constitute legal cause sufficient to allow
…
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City Wins Property Tax Fight Against Big-Box Retailer in ‘Dark Store’ Case

Feb. 23, 2023 – The Wisconsin Supreme Court has upheld (7-0) a city’s property tax assessment of a big-box store, rejecting the retailer’s argument that the assessment was excessive because the list of comparable properties did not include vacant big-box stores.In
Lowe’s Home Centers, LLC v. City of Delavan, 2023 WI 8 (Feb. 16, 2023), the supreme court concluded that Lowe’s Home Centers (Lowe’s) failed to provide evidence sufficient to overcome a presumption that the city’s tax assessment
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Who Is Liable When a Person Is Hit by a Car in Front of a Store?
By: Attorney Chris Strohbehn
While people are aware that many car accidents occur every day, one type of accident that people may not realize is common involves vehicles crashing into buildings. These are known as storefront crashes, and they occur when drivers lose control of their vehicles and collide with the entrances of buildings such as gas stations, convenience stores, or grocery stores. In some cases, storefront crashes are committed intentionally in an attempt to rob a store or…
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How Can Employers Avoid Accusations of Wrongful Termination?
By: Attorney Jaclyn Kallie
Wrongful termination is a serious accusation that can have potentially devastating consequences for employers. If a former employee or an outside agency believes that an employee has been wrongfully terminated, the employer can face an investigation, fines, and other penalties. It is important for employers to understand the legal implications of wrongful termination, and they should take steps to ensure they are not accused of such wrongdoing. With the help of an employment law attorney,…
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The Recent Death of Lisa Marie Presley Leads to Brewing Trust Dispute

Inheritance Disputes are Common Even Among the Wealthy
An inheritance dispute appears to be brewing following the recent death of Elvis Presley’s only child, Lisa Marie. According to various news outlets, Lisa Marie appointed her mother, Priscilla Presley, and her then manager, Barry Siegel, as co-trustees of her trust in 1993. Following Lisa Marie’s death on January 12, 2023, Priscilla discovered an amendment to the trust purportedly signed in 2016 that replaced both Priscilla and Barry Siegel as co-trustees.
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Circumstantial vs. Direct Evidence in Wisconsin Criminal Cases
By: Attorney Nicole Masnica and Paralegal Rachel Sweet
Originally published: August 10, 2018 — Updated: February 17, 2023
Update: In addition to understanding the types of circumstantial evidence that may play a role in a criminal trial, those who are accused of committing crimes will need to understand the ways that this evidence may be challenged. An experienced criminal defense attorney can cast doubt on the validity of certain types of evidence or witness testimony, or they can challenge…
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Supreme Court Accepts Two Cases, Including Double Jeopardy Case
Feb. 16, 2023 – The Wisconsin Supreme Court has added two cases to its docket. In one case, State v. Killian, the supreme court will consider the scope of the Fifth Amendment’s double jeopardy clause. In March 2015, the Trempealeau County District Attorney charged James Killian with one count of first-degree sexual assault of a child under the age of 12. The alleged victim in the case was named Britney.In Mary 2016, the Trempealeau County District Attorney filed
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Should I Move Out of My Home During My Divorce?
By: Attorney Megan Drury
Going through a divorce can be a difficult process for all members of a family. When your marriage has broken down, it may seem impossible to continue living in your home alongside your spouse. You may be ready to leave the situation and begin taking steps to move forward with your life. However, it is important to understand how moving out may affect the divorce process and how it may impact your rights and your…
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What First Amendment Hurdles Will Former Packer Brett Favre Face in Defamation Cases?
As he so often did during his 15 years as the Green Bay Packers MVP quarterback, Brett Favre has dominated the news cycle during the NFL’s playoff season this year. This time, however, it is for what he is doing in a Mississippi courtroom rather than on the frozen tundra of Lambeau Field. After a Mississippi state audit revealed the misuse of money from the state’s welfare program, Favre heaved up three defamation lawsuits against a Mississippi state official…
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PODCAST: Up For Review – February Update
The court handed down a few decisions in civil cases this past month. We take a look at those decisions and check in on the court’s February oral argument calendar in this month’s update on the Wisconsin Supreme Court’s docket.
James M. Sosnoski and Caleb R. Gerbitz host this episode.
Read the article on these cases here.
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