Catencamp v. Albright

DUNN, Chief Justice (on reassignment).

This is an appeal from a summary judgment in favor of defendant handed down by the Circuit Court of the Seventh Judicial Circuit. Plaintiff claims the trial court erred in not finding that there was evidence to support his claim of false imprisonment. We affirm.

This dispute arose while the plaintiff was operating a business in Rapid City, South Dakota, called “Mr. Cycle” during a period from April 1, 1974, to September of 1974. This business was subject to the South Dakota Sales and Use Tax laws. In particular issue was a third-quarter sales tax return…