Court of Appeals of Wisconsin December 30, 1987, No.87-0544 (Montgomery Ward & Co. v. Wisconsin Department of Revenue)

EICH, J.

Montgomery Ward & Co., Inc. (MWC), appeals from a judgment affirming a decision and an order of the Wisconsin Tax Appeals Commission. The commission affirmed the Department of Revenue’s deficiency assessment against MWC for sales and use taxes for the taxable period February 1,1976, through January 31,1981.