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STAGNER v. WYOMING STATE TAX COMMISSION

No. 5630.

642 P.2d 1296 (1982)

Clyde F. STAGNER, d/b/a West Route Trading Company, Appellant (Petitioner), v. WYOMING STATE TAX COMMISSION and State Board of Equalization, Appellees (Respondents).

Supreme Court of Wyoming.

Rehearing Denied May 3, 1982.

Attorney(s) appearing for the Case

David C. Marion and Carol Herman, Wind River Legal Services, Inc., Fort Washakie, for appellant.

Steven F. Freudenthal, Atty. Gen., Ronald P. Arnold and Philip A. Nicholas, Asst. Attys. Gen., for appellees.

Before ROSE, C.J., and RAPER, THOMAS, ROONEY and BROWN, JJ.

ROONEY, Justice.

Appellant petitioned the district court for judicial review of appellees' action in seizing some cigarettes which were consigned to appellant on the Wind River Indian Reservation. The seizure was made pursuant to §§ 39-6-101 through 39-6-110, W.S. 19771 (re levy and collection of excise tax on cigarettes). The cause was dismissed by the district court, and appellant appeals from the order of dismissal.

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