VAN EMMERIK v. MONTANA DAKOTA UTILITIES CO.

Nos. 13614, 13615.

332 N.W.2d 279 (1983)

Larry VAN EMMERIK, for Himself, and All Others Similarly Situated, Plaintiff and Appellant, v. MONTANA DAKOTA UTILITIES CO., a Corporation, et al., Defendants and Appellees, and Larry VAN EMMERIK, for Himself and All Others Similarly Situated, Plaintiff and Appellant, v. BLACK HILLS POWER AND LIGHT COMPANY, et al., Defendants and Appellees.

Supreme Court of South Dakota.

Decided April 13, 1983.

Rehearing Denied May 18, 1983.


Attorney(s) appearing for the Case

Brent A. Wilbur of May, Adam, Gerdes & Thompson, Pierre, for defendants and appellees Investor Owned Utilities.

Robert B. Frieberg of Frieberg, Frieberg & Peterson, Beresford, for defendants and appellees Municipal Corporations.

Alan F. Glover, Brookings, for defendants and appellees Rural Elec. Cooperatives; Vince J. Protsch, Howard, Leo P. Flynn, Milbank, on brief.

George A. Bangs of Bangs, McCullen, Butler, Foye & Simmons, Rapid City, Gale A. Fisher, P.C., Sioux Falls, for plaintiff and appellant.


WOLLMAN, Justice.

This is a consolidated appeal from orders denying attorneys' fees and summary judgments dismissing appellant's actions upon the merits with prejudice. We affirm.

In March of 1979, appellant commenced a class action (Van Emmerik I) seeking a refund of sales taxes from the State and retailers of utility services for the collection of taxes in excess of the rate imposed by SDCL 10-45-6. In June of 1979, several investor-owned utilities...

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