1 Exhibit 8.1 [LETTERHEAD OF SIDLEY & AUSTIN] November 14, 1997 Wausau Paper Mills Company One Clark's Island Wausau, Wisconsin 54402 Re: Certain Federal Income Tax Aspects of the Merger of a Wholly-Owned Subsidiary of Wausau Paper Mills Company into...Merger Agreement • November 14th, 1997 • Wausau Paper Mills Co • Paper mills
