Legal Opinion
State v. Dorhout
South Dakota Supreme Court
Decided March 9, 1994No. 18249Published
1Opinion of the Court
513 N.W.2d 390 (1994)
STATE of South Dakota, Plaintiff and Appellant,
v.
Ivan DORHOUT, Defendant and Appellee.
No. 18249.
Supreme Court of South Dakota.
Argued November 30, 1993.
Decided March 9, 1994.
Rehearing Denied April 15, 1994.
Mark Barnett, Atty. Gen., David D. Wiest, Asst. Atty. Gen., Pierre, for plaintiff and appellant.
Todd C. Miller, Sioux Falls, for defendant and appellee.
SABERS, Justice.
State appeals the dismissal of sales tax charges against Defendant. We reverse.
Facts
Defendant Dorhout owns Town and Country Implement (T & C), a farm implement dealership in Rock Valley, Iowa. On March 10,…
Also in this document: Concurrence.
2Cases cited23 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Permann v. South Dakota Department of Labor, Unemployment Insurance DivisionSouth Dakota Supreme Court · 1987
- McLeod v. J. E. Dilworth Co.Supreme Court of the United States · 1944
- United States v. Lynnette Harris and Leigh Ann ConleyCourt of Appeals for the Seventh Circuit · 1991
- Northwestern National Bank of Sioux Falls v. GillisSouth Dakota Supreme Court · 1967
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