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STATE EX REL. JOHNSON v. MATHIS IMPLEMENT

No. 13650.

325 N.W.2d 58 (1982)

STATE of South Dakota ex rel. R. Van JOHNSON, Secretary of Revenue, Plaintiff and Appellee, v. MATHIS IMPLEMENT, INC., Richard Mathis, Secretary-Treasurer, Defendant and Appellant.

Supreme Court of South Dakota.

Decided October 20, 1982.

Attorney(s) appearing for the Case

John P. Dewell, Asst. Atty. Gen., Pierre, for plaintiff and appellee; Mark V. Meierhenry, Atty. Gen., Pierre, on brief.

Andrew B. Reid, Piedmont, for defendant and appellant.

DUNN, Justice.

Mathis Implement, Inc. (appellant) appeals from an order of the trial court which would permit examination of appellant's business records by the South Dakota Department of Revenue (appellee), through the use of a subpoena duces tecum. We dismiss the appeal for mootness.

On May 27, 1981, agents of appellee attempted to conduct an audit of appellant's records relating to the Interstate Fuel Tax Act...

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