Legal Opinion
State Ex Rel. Department of Revenue v. Karras
South Dakota Supreme Court
Decided April 27, 1994No. 18306, 18373PublishedCited by 9 opinions
1Opinion of the Court
SABERS, Justice.
Trial court held that certain real estate was conveyed to wife of delinquent taxpayer free of sales tax lien. We reverse.
FACTS
In the late 1970s and early 1980s, Christos Karras (Karras) owned, and, with his wife and family, operated the Time-Out Steakhouse and Restaurant (Time-Out) in Sioux Falls, South Dakota. In February, 1983, the South Dakota Department of Revenue (Department) conducted an audit of the TimeOut. Karras was informed of the results of the audit June 24, 1986 when he received a jeopardy assessment from Department for sales taxes relating to 1980,1981, and 1982…
2Cases cited6 opinions
- United States v. ScovilSupreme Court of the United States · 1955
- Betts v. LetcherSouth Dakota Supreme Court · 1890
- Murphy v. Plankinton BankSouth Dakota Supreme Court · 1900
- Willsie v. Rapid Valley Horse-Ranch Co.South Dakota Supreme Court · 1895
- State v. KarrasSouth Dakota Supreme Court · 1989
1 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Grode v. GrodeSouth Dakota Supreme Court · 1996
- Marc H. Nathan v. Stephen WhittingtonTexas Supreme Court · 2013
- Schleuter Co., Inc. v. SevignySouth Dakota Supreme Court · 1997
- Black Hills Institute of Geological Research, Inc., a South Dakota Corporation v. Maurice WilliamsCourt of Appeals for the Eighth Circuit · 1996
- Hollman v. South Dakota Department of Social ServicesSouth Dakota Supreme Court · 2015
4 more not listed; retrieve them via the Exa API.