BRINK ELEC. CONST. v. DEPT. OF REVENUE

No. 17026.

472 N.W.2d 493 (1991)

BRINK ELECTRIC CONSTRUCTION COMPANY, Appellant, v. STATE of South Dakota, DEPARTMENT OF REVENUE, Appellee.

Supreme Court of South Dakota.

Decided June 26, 1991.


Attorney(s) appearing for the Case

Robert A. Warder, Hill City, for appellant.

John Dewell, Asst. Atty. Gen., Pierre, for appellee; Roger A. Tellinghuisen, Atty. Gen., on brief.


KONENKAMP, Circuit Judge.

Brink Electric Construction Company (Brink) appeals from a judgment dismissing its complaint seeking declaratory relief from contractors' excise tax and use tax imposed in connection with three fixed price construction contracts it performed for the United States. We affirm.

Brink entered into two contracts with the Western Area Power Administration (WAPA), an agency of the United States Department of Energy, and one with the Department...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases