Friessen Const. Co., Inc. v. Erickson

238 N.W.2d 278 (1976)

FRIESSEN CONSTRUCTION COMPANY, INC., et al., Plaintiffs and Respondents,

v.

De Loris ERICKSON, Minnehaha County Treasurer, and Lyle Wendell, Secretary of Revenue, Defendants and Appellants.

No. 11647.

Supreme Court of South Dakota.

January 15, 1976.

Gale E. Fisher of May, Johnson & Burke, Sioux Falls, for plaintiffs and respondents.

William J. Janklow, Atty. Gen., John Dewell, Asst. Atty. Gen., Pierre, for defendants and appellants.

DOYLE, Justice.

Respondent taxpayers sued the Minnehaha County Treasurer and the South Dakota Secretary of Revenue for a refund of taxes paid under…