Legal Opinion

Farmer v. South Dakota Department of Revenue & Regulation

South Dakota Supreme Court

Decided April 21, 2010No. 25095Published

1Opinion of the Court

781 N.W.2d 655 (2010)

2010 SD 35

James W. FARMER, f/d/b/a J.W. Farmer & Associates, Inc., Plaintiff and Appellee,

v.

SOUTH DAKOTA DEPARTMENT OF REVENUE AND REGULATION, Defendant and Appellant.

No. 25095.

Supreme Court of South Dakota.

Argued on August 25, 2009.

Decided April 21, 2010.

Sarah Baron Houy, Michael M. Hickey of Bangs, McCullen, Butler, Foye and Simmons, LLP, Rapid City, South Dakota, Attorneys for plaintiff and appellee.

Matthew R. Fonder, South Dakota Department of Revenue and Regulation, Pierre, South Dakota, Attorneys for defendant and appellant.

KONENKAMP, Justice.

[¶ 1.] Under South…

2Cases cited25 opinions

  1. Black Hills Jewelry Manufacturing Co. v. Felco Jewel Industries, Inc.South Dakota Supreme Court · 1983
  2. Equity Resources Management, Inc. v. VinsonSupreme Court of Alabama · 1998
  3. Eichman v. Fotomat Corp.California Court of Appeal · 1983
  4. Yankton Sioux Tribe v. United States Department of Health & Human ServicesCourt of Appeals for the Eighth Circuit · 2008
  5. People ex rel. L.S.South Dakota Supreme Court · 2006

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