Nelson v. Viken

Unified Judicial System

DAN NELSON, AUTOMOTIVE, INC.,

d/b/a DAN NELSON ISUZU,

a South Dakota Corporation and

SOUTH DAKOTA ACCEPTANCE CORPORATION,

d/b/a CNAC,

a South Dakota Corporation,

Plaintiffs and Appellants,

v.

GARY R. VIKEN,

in his individual capacity and

in his official capacity as Secretary of Revenue,

Defendant and Appellee.

[2005 SD 109]

South Dakota Supreme Court

Appeal from the Circuit Court of

The SECOND Judicial Circuit

MINNEHAHA County, South Dakota

Hon. KATHLEEN K. CALDWELL, Judge

RONALD A. PARSONS, Jr.

A. RUSSELL JANKLOW of

Johnson, Heidepriem, Miner, Marlow and Janklow, LLP

Sioux Falls, South…