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WYOMING DEPT. OF REVENUE v. CALHOUN

Nos. 98-21, 98-22.

981 P.2d 480 (1999)

WYOMING DEPARTMENT OF REVENUE, Appellant (Petitioner), v. Melvin C. CALHOUN, Appellee (Respondent). Wyoming Department of Revenue, Appellant (Petitioner), v. Melvin C. CALHOUN, Appellee (Respondent).

Supreme Court of Wyoming.

May 26, 1999.

Attorney(s) appearing for the Case

William U. Hill, Attorney General; Vicci M. Colgan, Senior Assistant Attorney General; and Linda M. Kolpitcke, Assistant Attorney General, Cheyenne, Wyoming, Representing Appellee.

John C. Schumacher, Sara R. Robinson and Valerie Hafner Thomas of the Law Office of John Schumacher, Fort Washakie, Wyoming, Representing Appellee.

Before LEHMAN, C.J., and THOMAS, MACY, GOLDEN, and TAYLOR, JJ.

TAYLOR, Justice, Retired.

The Wyoming Department of Revenue appeals the order of the Wyoming State Board of Equalization (the Board) awarding Melvin C. Calhoun a refund of the use tax he paid when registering his new pickup truck in 1993. Finding that Calhoun was a Native American resident of the Wind River Indian Reservation, and that the use of the vehicle was primarily on the reservation, the Board concluded that federal law prohibited the Department of Revenue...

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