wis 7777.22 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.77.51(22)(a) (a) Use includes the exercise of any rht or power over tangible personal property, or items, property, or goods under s. 77.52 (1) (b), , or , or taxable services incident to