Legal Opinion
Claggett v. Department of Revenue, State of South Dakota
South Dakota Supreme Court
Decided December 26, 1990No. 17069PublishedCited by 14 opinions
1Opinion of the Court
SABERS, Justice.
Department of Revenue appeals circuit court’s partial reversal of Department’s assessment of tax deficiency against taxpayer, claiming lack of jurisdiction.
Facts and Procedural History
Joe Claggett, d/b/a Foto Vu Midwest (Foto Vu), was audited by the South Dakota Department of Revenue (Department) in 1987. The Department determined that Foto Vu had a net tax deficiency of $3,659 for the years 1984-1986, and issued a certificate of assessment to that effect in July, 1987. Following an administrative hearing requested by Foto Vu, the Department reaffirmed its assessment in…
2Cases cited13 opinions
- Ford Motor Co. v. National Labor Relations BoardSupreme Court of the United States · 1939
- City of Tacoma v. Taxpayers of TacomaSupreme Court of the United States · 1958
- City of Amarillo v. HancockTexas Supreme Court · 1951
- Meyerink v. Northwestern Public Service Co.South Dakota Supreme Court · 1986
- Gottschalk v. EIEGGSouth Dakota Supreme Court · 1975
8 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- R Communications, Inc. v. SharpTexas Supreme Court · 1994
- Oberle v. City of AberdeenSouth Dakota Supreme Court · 1991
- AEG Processing Center No. 58, Inc. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 2013
- Vilhauer v. Horsemens' Sports, Inc.South Dakota Supreme Court · 1999
- Schreifels v. Kottke TruckingSouth Dakota Supreme Court · 2001
9 more not listed; retrieve them via the Exa API.