Legal Opinion
Ernst v. South Dakota Department of Revenue & Regulation
South Dakota Supreme Court
Decided November 10, 2004No. NonePublishedCited by 3 opinions
1Opinion of the Court
TUCKER, Circuit Judge.
[¶ 1.] Ernst & Young appeals the judgment of the circuit court, the Honorable Lori S. Wilbur, granting the Department of Revenue’s (Department) motion to dismiss this matter based on the three year statute of limitations contained in SDCL 10-59-19. The Secretary of Revenue previously affirmed the Office of Hearing Examiner’s (OHE) judgment that it lacked jurisdiction to hear Ernst & Young’s claim because it was time barred by SDCL 10-59-19. We affirm.
FACTS
[¶ 2.] Ernst & Young performed taxable services for Gateway 2000 between 1994 and 1998. Between January 1994 and May…
2Cases cited12 opinions
- United States v. DalmSupreme Court of the United States · 1990
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Gasper v. FreidelSouth Dakota Supreme Court · 1990
- Danoff v. United StatesDistrict Court, C.D. California · 2004
- Black Hills Central Railroad v. City of Hill CitySouth Dakota Supreme Court · 2003
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3Cited by3 opinions
- Schafer v. DEUEL COUNTY BD. OF COM'RS.South Dakota Supreme Court · 2006
- Citibank, N.A. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 2015
- Schafer v. Deuel County Board of CommissionersSouth Dakota Supreme Court · 2006