Legal Opinion
Jim L. Shetakis Distributing Co. v. State, Department of Taxation
Nevada Supreme Court
Decided October 22, 1992No. 22849PublishedCited by 11 opinions
1Opinion of the Court
OPINION
2Per curiam
FACTS
Jim L. Shetakis Distributing Co., Inc., d/b/a Shetakis Wholesalers (“Shetakis”), is a wholesaler who sells food and non-food items to hotels, restaurants and other businesses involved in food preparation. The Department of Taxation (Department) conducted an audit of Shetakis for the period of April 30, 1980, through March 31, 1983. The audit was conducted by the use of two “test periods.” The Department originally audited the records for eight-day test periods in September 1980, August 1981 and August 1982. Shetakis did not agree with the results of the audit and requested a more…
3Cases cited8 opinions
- State Employment Security Department v. Hilton Hotels Corp.Nevada Supreme Court · 1986
- State Industrial Insurance System v. SwinneyNevada Supreme Court · 1987
- Chartair, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
- Sierra Pacific Power Co. v. Department of TaxationNevada Supreme Court · 1980
- Titanium Metals Corp. of America v. Clark County District Board of Health Air Pollution Control Hearing BoardNevada Supreme Court · 1983
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4Cited by11 opinions
- Pyramid Lake Paiute Tribe of Indians v. Washoe CountyNevada Supreme Court · 1996
- Jerry's Nugget v. KeithNevada Supreme Court · 1995
- State Industrial Insurance System v. MontoyaNevada Supreme Court · 1993
- Sparks Nugget, Inc. v. State Ex Rel. Department of TaxationNevada Supreme Court · 2008
- STATE, DEPT. OF TAXATION v. DaimlerChryslerNevada Supreme Court · 2005
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