Legal Opinion

Sabow v. Pennington County

South Dakota Supreme Court

Decided May 19, 1993No. 17937Published

1Opinion of the Court

500 N.W.2d 257 (1993)

John D. SABOW, Appellee,

v.

PENNINGTON COUNTY, Appellant.

No. 17937.

Supreme Court of South Dakota.

Considered on Briefs February 9, 1993.

Decided May 19, 1993.

Donald R. Shultz and Haven L. Stuck, Lynn, Jackson, Shultz & Lebrun P.C., Rapid City, for appellee.

Ronald D. Buskerud, Pennington County Deputy State's Atty., Rapid City, for appellant.

WUEST, Justice.

This is an appeal by Pennington County from a circuit court judgment determining the 1991 tax assessment of John D. Sabow. We reverse and remand.

FACTS

John D. Sabow (hereinafter Taxpayer) appealed to the Pennington County…

Also in this document: Dissent.

2Cases cited29 opinions

  1. Commissioner v. SunnenSupreme Court of the United States · 1948
  2. Donald A. Peck Judith W. Peck v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1990
  3. Lamp v. First National Bank of GarretsonSouth Dakota Supreme Court · 1993
  4. People Ex Rel. Hilton v. FahrenkopfNew York Court of Appeals · 1938
  5. Golden v. Oahe Enterprises, Inc.South Dakota Supreme Court · 1976

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