CITY OF LENNOX v. WENDELL

No. 12311.

278 N.W.2d 635 (1979)

CITY OF LENNOX, d/b/a Idle Hour Bar, Respondent, v. Lyle WENDELL, as Secretary of the Department of Revenue of the State of South Dakota, Appellant.

Supreme Court of South Dakota.

Decided May 3, 1979.


Attorney(s) appearing for the Case

Vance Goldammer, Sioux Falls, for respondent, Gary J. Pashby, Sioux Falls, on the brief.

Gene R. Woodle, Asst. Atty. Gen., Pierre, for appellant, William J. Janklow, Atty. Gen., Pierre, on the brief.


FOSHEIM, Justice (on reassignment).

This case involves the determination of sales tax due the state from the Idle Hour Bar (Bar), which is owned by the City of Lennox (City). The Department of Revenue (Department) audited the Bar for the three fiscal years from July, 1970 to June, 1973, and the Secretary of Revenue (Secretary) ruled that $1,976.59 was due for the period between July, 1971 and June, 1973. The City appealed...

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