Larry Walther v. Flis Enterprises, Inc — Wynne, J…

Summary

Justice Wynne concurred in the result that sovereign immunity did not bar the tax-refund action and that the circuit court's order should be reversed and dismissed. He reasoned that sovereign immunity is constitutional and cannot be waived by a state agency, and that taxes paid under protest remain outside the state's treasury until the state's entitlement is determined. Justice Baker, dissenting, would have criticized the court's handling of sovereign immunity, while Justice Hart, dissenting, would have rejected the majority's tax valuation analysis; Justice Womack, concurring in part and dissenting in part, would have applied the wholesale cost of the ingredients.