In Re State Sales Tax Liability of Simpson

500 N.W.2d 624 (1993)

In the Matter of the STATE SALES TAX LIABILITY OF John J. SIMPSON, Attorney.

Nos. 18015, 18026.

Supreme Court of South Dakota.

Argued January 12, 1993.

Decided May 19, 1993.

John J. Simpson, pro se.

Mark Barnett, Atty. Gen., Timothy T. Weber, Dept. of Revenue, Pierre, for appellee, Dept. of Revenue of the State of South Dakota.

SABERS, Justice.

Department of Revenue assessed taxpayer for delinquent sales taxes, penalty, and interest based upon the retroactive application of a statute of limitations or, alternatively, a finding of fraud. Taxpayer appeals. We affirm on fraud.

FACTS

As…