Legal Opinion
Van Emmerik v. Montana Dakota Utilities Co.
South Dakota Supreme Court
Decided April 13, 1983No. 13614, 13615PublishedCited by 13 opinions
1Opinion of the Court
WOLLMAN, Justice.
This is a consolidated appeal from orders denying attorneys’ fees and summary judgments dismissing appellant’s actions upon the merits with prejudice. We affirm.
In March of 1979, appellant commenced a class action (Van Emmerik I) seeking a refund of sales taxes from the State and retailers of utility services for the collection of taxes in excess of the rate imposed by SDCL 10-45-6. In June of 1979, several investor-owned utilities brought administrative proceedings seeking a refund of excess sales taxes paid. In February of 1980, appellant commenced a separate action (Van…
2Cases cited21 opinions
- Alyeska Pipeline Service Co. v. Wilderness SocietySupreme Court of the United States · 1975
- Mills v. Electric Auto-Lite Co.Supreme Court of the United States · 1970
- Sprague v. Ticonic National BankSupreme Court of the United States · 1939
- Trustees v. GreenoughSupreme Court of the United States · 1882
- Boeing Co. v. Van GemertSupreme Court of the United States · 1980
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3Cited by13 opinions
- Jolicoeur Furniture Co., Inc. v. BaldelliSupreme Court of Rhode Island · 1995
- State Board of Tax Commissioners v. Town of St. JohnIndiana Supreme Court · 2001
- Moulton v. StateSouth Dakota Supreme Court · 1985
- In re the Water Use Permit ApplicationsHawaii Supreme Court · 2001
- Oklahoma Tax Commission v. RicksSupreme Court of Oklahoma · 1994
8 more not listed; retrieve them via the Exa API.