Robison v. Sales and Use Tax Division, State Tax Commission, 4334
| Decision Date | 01 July 1974 |
| Docket Number | No. 4334,4334 |
| Citation | 524 P.2d 82 |
| Parties | Gaylen L. ROBISON, Appellant (Defendant below), v. SALES AND USE TAX DIVISION, STATE TAX COMMISSION, State of Wyoming, Appellee(Plaintiff below). |
| Court | Wyoming Supreme Court |
Gaylen L. Robison, pro se.
James D. Douglass, Sp. Asst. Atty. Gen., Cheymenne, for appellee.
Before PARKER, C. J., and McEWAN, GUTHRIE, McINTYRE, and McCLINTOCK, JJ.
The Sales and Use Tax Division of the State Tax Commission filed complaint against defendant, Gaylen L. Robison, seeking judgment for delinquent sales tax, penalty, and interest, and to enjoin his operation of any business for which a sales tax license is required until he complied with the Selective Sales Tax Act. 1 Mr. Robison appeared pro se, filed a motion to quash, and thereafter filed many motions. After several of these had been denied he filed a motion for change of judge which was granted. No answer was ever filed. Approximately a year following the filing of the complaint and after entry of default, plaintiff applied for a judgment by default under the provisions of Rule 55(b)(2), W.R.C.P., and served notice of the application on the defendant, who appeared thereafter at the hearing set by the trial judge. The court found defendant had not shown substantial justification for his failure to answer nor presented basis which would require, in the interest of justice, additional time for an answer; entered a default judgment for the amount claimed; and enjoined defendant from operating or continuing any business in the State for which a sales tax license was required until there should be compliance with the Selective sales Tax
Defendant appeals, filing a voluminous brief, raising numerous issues, none of which can be considered here if the plaintiff is correct in its response that: No appeal lies in the case at bar since the judgment by default in the district court has not been challenged, nor has the appellant moved to set the judgment aside, thus his rights to participate in the litigation are terminated.
One of the early pronouncements on the subject was that of Chancellor Kent in Gelston v. Hoyt, 13 Johns. 566, 577, cited in Walter v. Keuthe, 98 N.J.L. 823, 121 A. 624, 625, wherein it was opinted out that to permit a litigant who had never presented his question to the trial court to come to the supreme court for determination would in effect bypass the trial court and force the supreme court to...
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Adel v. Parkhurst, 83-102
...in these rules or by an independent action." The Parkhursts rely upon the holding of this court in Robison v. Sales and Use Tax Division, State Tax Commission, Wyo., 524 P.2d 82 (1974), and the discussion of the failure to urge a position in connection with a motion to set aside a default j......
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Chamberlain v. Ruby Drilling Co., Inc.
...Rule 60(b) has first been made to the district court. Adel v. Parkhurst, 681 P.2d 886, 889 (Wyo.1984); Robison v. Sales and Use Tax Div., State Tax Comm'n, 524 P.2d 82, 83 (Wyo.1974). Rule 60 provides a method to set aside default judgment, Dexter v. O'Neal, 649 P.2d 680 (Wyo.1982), and all......
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Spitzer v. Spitzer, 87-123
...cases of Wyoming Insurance Department v. Sierra Life Insurance Company, 599 P.2d 1360 (Wyo.1979), and Robison v. Sales and Use Tax Division, State Tax Commission, 524 P.2d 82 (Wyo.1974), which she believes hold that a default judgment may not be appealed until the complaining party has firs......
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Whitney v. McDonough
...Rule 60(b) has first been made to the district court. Adel v. Parkhurst, 681 P.2d 886, 889 (Wyo.1984); Robison v. Sales and Use Tax Div., State Tax Comm'n, 524 P.2d 82, 83 (Wyo.1974). Rule 60 provides a method to set aside default judgment, Dexter v. O'Neal, 649 P.2d 680 (Wyo.1982), and all......