Legal Opinion
State Ex Rel. Schreiner v. Reif
South Dakota Supreme Court
Decided December 11, 1991No. 17360PublishedCited by 6 opinions
1Opinion of the Court
*816AMUNDSON, Justice.
Gary and Bradley Reif (Reifs) appeal the decision of the trial court entering a judgment of contempt for failure to comply with a subpoena duces tecum issued by the . Secretary of the State Department of Revenue (Department). We affirm.
PACTS
Gary Reif and Bradley Reif are residents of Lawrence County, South Dakota. As a result of an audit of a third party, Department’s auditor discovered payments made by third party to Reifs as consideration for construction services performed by them. Department’s auditor mailed a notice of intent to audit to both Gary and Bradley Reif on…
2Cases cited15 opinions
- United States v. DoeSupreme Court of the United States · 1984
- Wilson v. United StatesSupreme Court of the United States · 1911
- State v. Big HeadSouth Dakota Supreme Court · 1985
- United States of America v. Carl CohenCourt of Appeals for the Ninth Circuit · 1967
- Independent Community Bankers Ass'n of South Dakota v. State Ex Rel. MeierhenrySouth Dakota Supreme Court · 1984
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3Cited by6 opinions
- Maynard v. HeerenSouth Dakota Supreme Court · 1997
- State v. AsmussenSouth Dakota Supreme Court · 2003
- Donat v. JohnsonSouth Dakota Supreme Court · 2015
- Smith v. StateIndiana Court of Appeals · 1992
- Maynard v. HeerenSouth Dakota Supreme Court · 1997
1 more not listed; retrieve them via the Exa API.