State, Department of Revenue & Taxation v. Guadagnoli

ROSE, Justice.

It is the position of the appellant State of Wyoming, Department of Revenue and Taxation1 that the appeal to the district court should be dismissed for the reason that the court was not possessed of subject-matter jurisdiction to hear what the appellant regards as a premature appeal. The tax commission also urges that if, for any reason, this court were not to dismiss the appeal, the district court’s order should, in any event, be reversed. The order of the district court with which the tax commission takes issue had the effect of reversing the independent hearing examiner’s…