Legal Opinion
In Re the Sales Tax Liability of Valley Queen Cheese
South Dakota Supreme Court
Decided May 7, 1986No. 15148PublishedCited by 17 opinions
1Opinion of the Court
WUEST, Justice.
Valley Queen Cheese (Valley Queen) appeals from a circuit court decision affirming an order of the South Dakota Secretary of Revenue (Secretary), directing Valley Queen, as the successor in interest to Mil-bank Storage, Inc. (Milbank Storage), to pay $39,994 in sales tax, interest and penalties, arising from a sales tax audit on Mil-bank Storage. We affirm.
Milbank Storage was established in 1967 by the co-owners of Valley Queen to facilitate Valley Queen’s cash flow. Customers of Milbank Storage were Kraft Cheese, Valley Queen and, for a brief period from 1983, the United…
2Cases cited18 opinions
- Udall v. TallmanSupreme Court of the United States · 1965
- Petition of Famous Brands, Inc.South Dakota Supreme Court · 1984
- Milwaukee County v. Department of Industry, Labor & Human RelationsWisconsin Supreme Court · 1977
- State v. HeisingerSouth Dakota Supreme Court · 1977
- In Re the Appeal of the Sales Tax Refund Applications of Black Hills Power & Light Co.South Dakota Supreme Court · 1980
13 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Poppen v. WalkerSouth Dakota Supreme Court · 1994
- In Re the Sales & Use Tax Refund Request of Media One, Inc., License No. 51-0180701-STSouth Dakota Supreme Court · 1997
- Modern Merchandising, Inc. v. Department of RevenueSouth Dakota Supreme Court · 1986
- In Re the State Sales & Use Tax Liability of Pam Oil, Inc.South Dakota Supreme Court · 1990
- In Re Request of JanklowSouth Dakota Supreme Court · 1999
12 more not listed; retrieve them via the Exa API.