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BAYER v. PAYNE

No. 15594.

411 N.W.2d 129 (1987)

Barry E. BAYER, Petitioner and Appellant, v. Judith PAYNE, Secretary of Revenue for the State of South Dakota, Respondent and Appellee.

Supreme Court of South Dakota.

Decided August 19, 1987.

Attorney(s) appearing for the Case

Thomas K. Wilka, Sioux Falls, for petitioner and appellant; Karen E. Schreier, Sioux Falls, on brief.

Roger A. Tellinghuisen, Atty. Gen., and John Dewell, Asst. Atty. Gen., Pierre, for respondent and appellee.

DOBBERPUHL, Circuit Judge.

Barry E. Bayer (Bayer) appeals from an order dismissing his suit for the recovery of sales taxes paid on his bookmaking activities. We affirm.

FACTS

Bayer's sales tax problems can be traced to a July 12, 1981 criminal complaint alleging failure to file retail sales and service tax returns on his bookmaking operations. This complaint was disposed of by a July 13, 1981 plea bargain. As part of the plea bargain Bayer was to...

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