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STATE, DEPT. OF REVENUE v. THIEWES

No. 16507.

448 N.W.2d 1 (1989)

STATE of South Dakota, DEPARTMENT OF REVENUE, Plaintiff and Appellant, v. Bruce E. THIEWES and Jesse Lee, Defendants and Appellees.

Supreme Court of South Dakota.

Decided November 15, 1989.

Attorney(s) appearing for the Case

John Dewell, Asst. Atty. Gen., Pierre, for plaintiff and appellant; Roger A. Tellinghuisen, Atty. Gen., Pierre, on brief.

James E. Carlon, Pierre, Gerald L. Kaufman, Jr., Huron, for defendants and appellees.

PER CURIAM.

CASE SUMMARY

Department of Revenue (Department) appeals a summary judgment dismissing its action seeking to collect unpaid sales taxes owed by Inland Marine Sports, Inc.'s (Inland Marine) from corporate officers Bruce E. Thiewes (Thiewes) and Jesse Lee (Lee) personally. We reverse.

FACTS

In 1983, Thiewes and Lee were officers of Inland Marine. Inland Marine provided Department with a $5,000 surety bond, effective March 15, 1983...

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