DEADWOOD STAGE RUN v. DEPT. OF REVENUE

No. 27069.

857 N.W.2d 606 (2014)

2014 S.D. 90

DEADWOOD STAGE RUN, LLC, Plaintiff and Appellant, v. SOUTH DAKOTA DEPARTMENT OF REVENUE and Andy Gerlach, in his individual capacity and in his official capacity as Secretary of Revenue, Defendants and Appellees.

Supreme Court of South Dakota.

Decided December 17, 2014.


Attorney(s) appearing for the Case

Michael F. Marlow , Beth A. Roesler of Johnson, Miner, Marlow, Woodward & Huff, Prof., LLP, Yankton, South Dakota, Attorneys for plaintiff and appellant.

Marty J. Jackley , Attorney General, Matthew Naasz , Assistant Attorney General, Pierre, South Dakota, Andrew L. Fergel , Stacy R. Hegge of South Dakota Department of Revenue, Pierre, South Dakota, Attorneys for defendants and appellees.


[¶ 1.] Appellant, Deadwood Stage Run, LLC (the Developer), appeals the Sixth Judicial Circuit Court's denial of its motion for summary judgment and that court's granting of the same to Appellee, the South Dakota Department of Revenue (the Department). The Developer argues the Department incorrectly calculated the...

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