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FRONTIER TAXIDERMIST, INC. v. WYOMING DEPT., OF REV.

No. 4049.

497 P.2d 1374 (1972)

FRONTIER TAXIDERMIST, INC., a Wyoming Corporation, Appellant (Plaintiff below), v. WYOMING DEPARTMENT OF REVENUE, State Tax Commission, State of Wyoming, Appellee (Defendant below).

Supreme Court of Wyoming.

June 15, 1972.

Attorney(s) appearing for the Case

Hanes, Carmichael, Johnson & Gage, and Jack R. Gage, Cheyenne, for appellant.

Robert J. Oberst, Sp. Asst. Atty. Gen., Cheyenne, for appellee.

Before McINTYRE, C.J., and PARKER, McEWAN and GUTHRIE, JJ.

Mr. Justice PARKER delivered the opinion of the court.

Frontier Taxidermist, Inc., was on audit assessed an additional $4,624.78 by the Sales Tax Division of the Department of Revenue, plus penalty and interest.1 Plaintiff paid the assessment under protest and filed suit alleging that the amount was erroneously and wrongfully levied, demanding judgment for the $4,624.78. Defendant denied generally and counterclaimed for interest in the...

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