Bayer v. Johnson

400 N.W.2d 884 (1987)

Barry E. BAYER, Petitioner and Appellant,

v.

R. Van JOHNSON, Secretary of Revenue for the State of South Dakota, Respondent and Appellee.

No. 15224.

Supreme Court of South Dakota.

Considered on Briefs May 21, 1986.

Decided February 11, 1987.

Review Denied March 18, 1987.

Thomas K. Wilka of Hagen & Wilka, Sioux Falls, for petitioner and appellant; Karen E. Schreier of Hagen & Wilka, Sioux Falls, on brief.

John Dewell, Asst. Atty. Gen., Pierre, for respondent and appellee; Mark V. Meierhenry, Atty. Gen., Pierre, on brief.

WUEST, Chief Justice (On reassignment).

Appellant Barry E.…