State Supreme Court / S.D.

In Re the Appeal of the Sales Tax Refund Applications of Black Hills Power & Light Co.

Decided November 19, 1980. Jon Fosheim wrote the opinion for the court.

298 N.W.2d 799 · Cited 56 times

Official text

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Precedents cited

Decisions in our collection this opinion relies on, ordered by how often it cites each. Cases we publish link through; others open the full text.

Elfring v. Paterson · 285 N.W. 443
Crescent Electric Supply Co. v. Nerison · 232 N.W.2d 76
State Ex Rel. Widdoss v. Esmay · 33 N.W.2d 280
Elk Point Ind. School Dist. No. 3 v. State Com'n on E. & S. Ed. · 187 N.W.2d 666
Northwestern Public Service Co. v. City of Aberdeen · 244 N.W.2d 544
Friessen Const. Co., Inc. v. Erickson · 238 N.W.2d 278
In Re Collins · 182 N.W.2d 335
State v. Christian · 177 N.W.2d 271
Phelps v. Life Benefit, Inc. · 291 N.W. 919
State Theatre Co. v. Smith · 276 N.W.2d 259
State v. Myott · 246 N.W.2d 786
State, Department of Public Safety v. Cronin · 250 N.W.2d 690

Cited by

Later opinions in our collection that cite this decision.

State Ex Rel. Van Emmerik v. Janklow · 304 N.W.2d 700
South Dakota Education Association/ NEA Ex Rel. Roberts v. Barnett · 1998 SD 84
Peters v. Spearfish ETJ Planning Commission · 1997 SD 105
Karlen v. Janklow · 339 N.W.2d 322
Van Emmerik v. Montana Dakota Utilities Co. · 332 N.W.2d 279
Farm Bureau Life Ins. Co. v. Dolly · 2018 SD 28
Burlington Northern Railroad v. Strackbein · 398 N.W.2d 144
Parsons v. South Dakota Department of Social Services · 314 N.W.2d 863
Nancy Thielen School of Piano v. State Board of Equalization · 486 N.W.2d 32
Strain v. Christians · 483 N.W.2d 783
Arcon Construction Co. v. South Dakota Cement Plant · 349 N.W.2d 407
Steinberg v. South Dakota Department of Military & Veterans Affairs · 2000 SD 36
State v. Wolff · 438 N.W.2d 199
Goetz v. State · 2001 SD 138
State v. Feiok · 364 N.W.2d 536
In re T.J.E. · 426 N.W.2d 23
Van Emmerik v. State · 298 N.W.2d 804
State v. Bariteau · 2016 SD 57
In Re the Sales Tax Liability of Valley Queen Cheese · 387 N.W.2d 39
People in Interest of HM · 474 N.W.2d 267
People Ex Rel. J.L. · 2011 S.D. 36
Welcome Wagon International, Inc. v. South Dakota Department of Revenue · 318 N.W.2d 5
Lead-Deadwood School District No. 40-1 v. Lawrence County · 334 N.W.2d 24
In Re the Revocation of the Driver License of Fischer · 395 N.W.2d 598
South Dakota Farm Bureau, Inc. v. Hazeltine · 202 F. Supp. 2d 1020

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Jon Fosheim’s Judicial Record · S.D. · How we source opinions

Source: opinion metadata, authorship, and citation counts from the Free Law Project’s CourtListener bulk data (public domain). Data last verified 2026-07-09. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).