Frontier Taxidermist, Inc. v. Wyoming Department of Revenue

Frontier Taxidermist, Inc., was on audit assessed an additional $4,624.78 by the Sales Tax Division of the Department of Revenue, plus penalty and interest.1 Plaintiff paid the assessment under protest and filed suit alleging that the amount was erroneously and wrongfully levied, demanding judgment for the $4,624.78. Defendant denied generally and counterclaimed for interest in the sum of $554.62. Trial was had to the court which found generally in favor of defendant, allowing its counterclaim of $554.62. Plaintiff has appealed from the judgment entered against it.

The assessed corporation is…