Legal Opinion
Ward Co. v. Department of Revenue
South Dakota Supreme Court
Decided November 7, 1979No. 12612PublishedCited by 3 opinions
1Opinion of the Court
DUNN, Justice.
In an action brought by the South Dakota Department of Revenue (Department), Mr. Greg Stevens, hearing examiner, determined that Ward Company, Inc., d/b/a Ward Motor-Inn (Ward), was not liable for sales tax and penalties for the period from January 1, 1977, through June 20, 1977. This proposal was rejected by the Secretary of Revenue (Secretary), who ordered Ward to pay sales tax and penalties amounting to *884$8,828.49. The Secretary’s decision was reached before the oral testimony presented to the hearing examiner had been transcribed. Upon appeal by Ward to the Fifth Judicial…
2Cases cited8 opinions
- United States v. Emery, Bird, Thayer Realty Co.Supreme Court of the United States · 1915
- Lewellyn v. Pittsburgh, B. & L. E. R.Court of Appeals for the Third Circuit · 1915
- West End St. Ry. Co. v. MalleyCourt of Appeals for the First Circuit · 1917
- Application of Ed Phillips & Sons CompanySouth Dakota Supreme Court · 1972
- Public Service Ry. Co. v. HeroldCourt of Appeals for the Third Circuit · 1916
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3Cited by3 opinions
- State v. SmithSupreme Court of Connecticut · 1988
- State v. PiegerSupreme Court of Connecticut · 1997
- Spring Brook Acres Water Users Ass'n v. GeorgeSouth Dakota Supreme Court · 1993