ANDERSON v. TIEMANN

No. 36810.

155 N.W.2d 322 (1967)

182 Neb. 393

Philip C. ANDERSON et al., Appellants, v. Norbert TIEMANN et al., Appellees.

Supreme Court of Nebraska.

December 22, 1967.


Attorney(s) appearing for the Case

Ray C. Simmons, Fremont, for appellants.

Clarence A. H. Meyer, Atty. Gen., Richard H. Williams, Asst. Atty. Gen., Lincoln, for appellees.

Heard before WHITE, C. J., and CARTER, SPENCER, BOSLAUGH, SMITH, McCOWN, and NEWTON, JJ.


McCOWN, Justice.

The plaintiffs seek a declaratory judgment holding L.B. 377, sections 14 through 137, enacted by the 1967 Legislature, unconstitutional and totally void insofar as it relates to the state income tax, and enjoining the defendants from enforcement. Plaintiffs include domestic corporations and both resident and nonresident individuals. Defendants are various officials of the State of Nebraska. Issues were joined on a demurrer, stipulation of facts, and...

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