South Dakota Supreme Court April 27, 1994, 18035 (Telkamp v. South Dakota State Board of Equalization)

combined-opinion

515 N.W.2d 689 (1994) Harold TELKAMP and Edward Telkamp, Trustee, Appellees, v. SOUTH DAKOTA STATE BOARD OF EQUALIZATION, Appellant. No. 18035. Supreme Court of South Dakota. Argued February 9, 1993. Decided April 27, 1994. Rehearing Denied May 25, 1994. *690 Mark Barnett, Atty. Gen., David D. Wiest, Asst. Atty. Gen., Pierre, for appellant. Alan F.