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  5. 515 N.W.2d 248 (1994)
 

STATE EX REL. DEPT. OF REVENUE v. KARRAS

Nos. 18306, 18373.

515 N.W.2d 248 (1994)

State of South Dakota, ex rel. DEPARTMENT OF REVENUE, Plaintiff and Appellant, v. Christos KARRAS, a/k/a Chris Karras and Chris D. Karras, Dion Karras, and Donald G. Karras, Defendants and Appellants, and Lincoln County, a Municipal subdivision of the State of South Dakota, Defendant.

Supreme Court of South Dakota.

Decided April 27, 1994.

Attorney(s) appearing for the Case

Donald N. Srstka, Sp. Asst. Atty. Gen., Sioux Falls, for plaintiff and appellant.

Steven M. Johnson and Kevin L. Reiner of Johnson, Heidepriem, Miner & Marlow, Yankton, for defendants and appellants.

SABERS, Justice.

Trial court held that certain real estate was conveyed to wife of delinquent taxpayer free of sales tax lien. We reverse.

FACTS

In the late 1970s and early 1980s, Christos Karras (Karras) owned, and, with his wife and family, operated the Time-Out Steakhouse and Restaurant (Time-Out) in Sioux Falls, South Dakota. In February, 1983, the South Dakota Department of Revenue (Department) conducted an audit of the Time-Out. Karras was...

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