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ERNST & YOUNG v. REVENUE & REGULATION

No. 23100.

689 N.W.2d 449 (2004)

2004 SD 122

ERNST & YOUNG, Appellant, v. SOUTH DAKOTA DEPARTMENT OF REVENUE AND REGULATION, Appellee.

Supreme Court of South Dakota.

Decided November 10, 2004.

Attorney(s) appearing for the Case

Haven L. Stuck and Catherine M. Sabers of Lynn, Jackson, Shultz & Lebrun, Rapid City, South Dakota, Attorneys for appellant.

Harvey M. Crow, Jr., S.D. Dept. of Revenue & Regulation, Rapid City, South Dakota, Attorney for appellee.

TUCKER, Circuit Judge.

[¶ 1.] Ernst & Young appeals the judgment of the circuit court, the Honorable Lori S. Wilbur, granting the Department of Revenue's (Department) motion to dismiss this matter based on the three year statute of limitations contained in SDCL 10-59-19. The Secretary of Revenue previously affirmed the Office of Hearing Examiner's (OHE) judgment that it lacked jurisdiction to hear Ernst & Young's claim because it was time barred by SDCL...

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