MATTER OF REIF

No. 17360.

478 N.W.2d 815 (1991)

In the Matter of the Refusal of Gary REIF and Bradley Reif to Comply With Lawful Subpoena. STATE of South Dakota, ex rel. Ronald J. SCHREINER, Secretary of Revenue, Petitioner and Appellee, v. Gary REIF and Bradley Reif, Respondents and Appellants.

Supreme Court of South Dakota.

Decided December 11, 1991.


Attorney(s) appearing for the Case

David D. Wiest, Asst. Atty. Gen., Pierre, for petitioner and appellee; Mark Barnett, Atty. Gen., Pierre, on brief.

Reed C. Richards of Richards & Richards, Deadwood, for respondents and appellants.


AMUNDSON, Justice.

Gary and Bradley Reif (Reifs) appeal the decision of the trial court entering a judgment of contempt for failure to comply with a subpoena duces tecum issued by the Secretary of the State Department of Revenue (Department). We affirm.

FACTS

Gary Reif and Bradley Reif are residents of Lawrence County, South Dakota. As a result of an audit of a third party, Department's auditor discovered...

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