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CAMPBELL v. STATE DEPT. OF TAXATION

No. 22495.

827 P.2d 833 (1992)

George R. CAMPBELL and Eleanor L. Campbell, Appellants, v. The STATE of Nevada, department OF TAXATION and Nevada Tax Commission, Respondents.

Supreme Court of Nevada.

March 5, 1992.

Attorney(s) appearing for the Case

D.G. Menchetti, and Tudor Chirila, Incline Village, for appellants.

Frankie Sue Del Papa, Atty. Gen., Carson City, and John Bartlett, Deputy Atty. Gen., for respondents.

OPINION

PER CURIAM:

This is a case of first impression. The appellants were charged with attempting to evade the payment of Nevada sales tax on the purchase of a 1990 Mercedes Benz in Reno, Nevada. Following unsuccessful appeals before an administrative hearing officer and the Nevada Tax Commission, the appellants paid the tax deficiency and brought a separate action against the State of Nevada in district court. The district court held that the appellants...

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