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wis 7777.51 Definitions. Except where the context requires otherwise, the definitions given in this section govern the construction of terms in this ... Ramrod, Inc. v. DOR, 64 Wis. 2d 499, 219 N.W.2d77.22 Annotation The transfer by all owners of property held in tenancy in common to a partnership consisting of all the orinal tenants in common was a taxable conveyance. DOR v.