STATE BD. OF EQUALIZATION v. COURTESY MOTORS, INC.

No. 2982.

362 P.2d 134 (1961)

STATE BOARD OF EQUALIZATION of the State of Wyoming, Appellant (Plaintiff below), v. COURTESY MOTORS, INC. (Defendant below), and Chopping Motors, Appellee (Defendant below).

Supreme Court of Wyoming.

May 9, 1961.


Attorney(s) appearing for the Case

Norman B. Gray, Atty. Gen., and W.M. Haight, Deputy Atty. Gen., for appellant.

Brown, Healy, Drew, Apostolos & Barton, William H. Brown, Morris R. Massey, Casper, for appellee.

Before BLUME, C.J., and PARKER, HARNSBERGER, and McINTYRE, JJ.


Mr. Justice PARKER delivered the opinion of the court.

The State Board of Equalization brought suit against Courtesy Motors, Inc., and Chopping Motors for sales tax alleged to be owing. Courtesy Motors made no appearance and we shall hereafter refer to Chopping Motors as defendant.

The facts developed by stipulation and agreement without the presentation of evidence were: Courtesy Motors, Inc., which held a selective sales license, quit business on March 20...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases