Northern States Power Company, Petitioner-Appellant-Petitioner,† v. Mark D. Bugher

Summary

The court affirmed dismissal of Northern's federal civil-rights action challenging the constitutionality of a Wisconsin tax deduction provision. It held that claim preclusion barred the action because Northern, the Department of Revenue, and their privies were aligned in the prior proceedings, the claims arose from the same transaction, and a final judgment had been entered. The court further held that its prior discussion of administrative exhaustion did not create an exception allowing a later section 1983 action. No separate opinions were issued.