Wally's Wagon, Inc. v. State Tax Commission

I dissent.

The main opinion disregards the law as it applies to appeals from and writs of review of decisions of taxing authorities.

Our statute1 provides:

Before making application to the Supreme Court for a writ, the full amount of the taxes, interest and other charges audited and stated in the determination or decision of the tax commission must be deposited with the tax commission and an undertaking filed with the tax commission in such amount and with such surety as the tax commission shall prove [sic] to the effect that if such writ is dismissed or the decision of the tax commission…