McGowan v. Marx

ON MOTION TO CORRECT MANDATE

PRATHER, Justice,

for the Court:

John W. McGowan, the losing appellant, filed a motion to correct the mandate of this court of December 21, 1988, contending that the addition of the statutory penalty was in error. The facts of this issue are as follows.

The State Sales Tax Commission directed an assessment for sales taxes against John W. McGowan, et al., which assessment was protested by McGowan and appealed through all of the administrative procedures of the Commission. Having met with no success in overturning the assessment, McGowan paid the sales taxes in full and…