Legal Opinion

In Re State & Municipal Sales & Use Tax Liability of K.O. Lee Co.

South Dakota Supreme Court

Decided August 12, 1992No. 17675, 17682Published

1Opinion of the Court

489 N.W.2d 606 (1992)

In the Matter of the STATE AND MUNICIPAL SALES AND USE TAX LIABILITY OF K.O. LEE COMPANY 200 South Harrison, Aberdeen, South Dakota 57401, License No. 06-0059805S.

Nos. 17675, 17682.

Supreme Court of South Dakota.

Argued March 18, 1992.

Decided August 12, 1992.

Mark Barnett, Atty. Gen., Harvey M. Crow, Special Asst. Atty. Gen., Pierre, for appellants South Dakota Dept. of Revenue and the Secretary of Revenue.

Charles B. Kornmann of Richardson, Groseclose, Kornmann & Wyly, Aberdeen, for appellee K.O. Lee Co.

AMUNDSON, Justice.

Department of Revenue (Department) appeals from trial…

2Cases cited14 opinions

  1. Sharp v. SharpSouth Dakota Supreme Court · 1988
  2. Arcon Construction Co. v. South Dakota Cement PlantSouth Dakota Supreme Court · 1984
  3. Hanson v. Penrod Construction Co.South Dakota Supreme Court · 1988
  4. In Re the State & City Sales Tax Liability of Quality Service Railcar Repair Corp.South Dakota Supreme Court · 1989
  5. Gasper v. FreidelSouth Dakota Supreme Court · 1990

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