Schmidt v. Zellmer

HENDERSON, Justice.

ACTION

This is an appeal by Steven J. Zellmer, Secretary of Revenue of the State of South Dakota (appellant), from an order of the trial court requiring appellant to reimburse Cletus Schmidt, d/b/a Skipper’s Bar (appel-lee), for payment of an alleged sales tax overassessment. Appellant contends the trial court erred in not barring appellee’s suit on grounds of res judicata. We agree and reverse.

FACTS

During September of 1973, the South Dakota Department of Revenue audited appel-lee for the period of July 1970 through March 1973. As a result of this audit, a hearing before the…