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SCHMIDT v. ZELLMER

No. 12949.

298 N.W.2d 178 (1980)

Cletus SCHMIDT, d/b/a Skipper's Bar, Plaintiff and Appellee, v. Steven J. ZELLMER, Secretary of Revenue of the State of South Dakota, Defendant and Appellant, and David Volk, Treasurer of the State of South Dakota, Defendant.

Supreme Court of South Dakota.

Decided November 5, 1980.

Attorney(s) appearing for the Case

David R. Gienapp, Arneson, Issenhuth & Gienapp, Madison, for plaintiff and appellee.

Jon Haverly, Asst. Atty. Gen., Pierre, for defendant and appellant; Mark V. Meierhenry, Atty. Gen., Pierre, on brief.

HENDERSON, Justice.

ACTION

This is an appeal by Steven J. Zellmer, Secretary of Revenue of the State of South Dakota (appellant), from an order of the trial court requiring appellant to reimburse Cletus Schmidt, d/b/a Skipper's Bar (appellee), for payment of an alleged sales tax overassessment. Appellant contends the trial court erred in not barring appellee's suit on grounds of res judicata. We agree and reverse.

FACTS

During September...

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