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STATE, DEPT. OF REV. & TAX. v. GUADAGNOLI

No. 83-134.

677 P.2d 823 (1984)

STATE of Wyoming, DEPARTMENT OF REVENUE AND TAXATION, Appellant (Respondent), v. Anthony L. GUADAGNOLI, Appellee (Petitioner).

Supreme Court of Wyoming.

February 13, 1984.

Attorney(s) appearing for the Case

A.G. McClintock, Atty. Gen., Peter J. Mulvaney, Deputy Atty. Gen., Ronald P. Arnold, Sr. Asst. Atty. Gen., Cheyenne, for appellant.

Robert J. Reese, Green River, for appellee.

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

ROSE, Justice.

It is the position of the appellant State of Wyoming, Department of Revenue and Taxation1 that the appeal to the district court should be dismissed for the reason that the court was not possessed of subject-matter jurisdiction to hear what the appellant regards as a premature appeal. The tax commission also urges that if, for any reason, this court were not to dismiss the appeal, the district court's order should, in any...

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