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Legal Opinion

State, Department of Revenue v. Thiewes

South Dakota Supreme Court

Decided November 15, 1989No. 16507PublishedCited by 95 opinions

1Per curiam

CASE SUMMARY

Department of Revenue (Department) appeals a summary judgment dismissing its action seeking to collect unpaid sales taxes owed by Inland Marine Sports, Inc.’s (Inland Marine) from corporate officers Bruce E. Thiewes (Thiewes) and Jesse Lee (Lee) personally. We reverse.

FACTS

In 1983, Thiewes and Lee were officers of Inland Marine. Inland Marine provided Department with a $5,000 surety bond, effective March 15, 1983. Department determined the amount of Inland Marine’s bond.

Inland Marine failed to pay its sales taxes for April through August 1983 and subsequently filed bankruptcy.…

2Cases cited2 opinions

  1. Wilson v. Great Northern Railway CompanySouth Dakota Supreme Court · 1968
  2. Wm. Collins, Inc. v. South Dakota State Board of TransportationSouth Dakota Supreme Court · 1978

3Cited by95 opinions

  1. Walz v. Fireman's Fund Insurance Co.South Dakota Supreme Court · 1996
  2. Lamp v. First National Bank of GarretsonSouth Dakota Supreme Court · 1993
  3. Spenner v. CITY OF SIOUX FALLS, SOUTH DAKOTASouth Dakota Supreme Court · 1998
  4. Weiss v. Van NormanSouth Dakota Supreme Court · 1997
  5. Fritz v. Howard TownshipSouth Dakota Supreme Court · 1997

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