Department of Revenue & Taxation v. Irvine

589 P.2d 1295 (1979)

DEPARTMENT OF REVENUE AND TAXATION, State of Wyoming, Appellant (Respondent below),

v.

William Chalmers IRVINE, Appellee (Petitioner below).

No. 4909.

Supreme Court of Wyoming.

February 2, 1979.

Rehearing Denied March 5, 1979.

V. Frank Mendicino, Atty. Gen. and James D. Douglass, Senior Asst. Atty. Gen., for appellant; James W. Gusea, Asst. Atty. Gen. (argued).

James R. McCarty, Casper (argued), for appellee.

Before RAPER, C.J., McCLINTOCK, THOMAS and ROSE, JJ., and GUTHRIE, J., Retired[*].

RAPER, Chief Justice.

This appeal arises from a trial de novo held in the district court to…