PEPSI COLA BOTTLING CO. v. PETERS

No. 38432.

202 N.W.2d 582 (1972)

189 Neb. 271

PEPSI COLA BOTTLING CO., Lincoln, Nebraska et al., Appellants, v. William E. PETERS, Tax Commissioner of the State of Nebraska, State of Nebraska Department of Revenue, Appellee.

Supreme Court of Nebraska.

November 24, 1972.


Attorney(s) appearing for the Case

Woods, Aitken, Smith, Greer, Overcash & Spangler, J. Taylor Greer, Gilbert G. Lundstrom, Lincoln, for appellants.

Clarence A. H. Meyer, Atty. Gen., Ralph H. Gillan, Asst. Atty. Gen., Lincoln, for appellee.

Heard before SPENCER, BOSLAUGH, SMITH, McCOWN, NEWTON and CLINTON, JJ.


BOSLAUGH, Justice.

This proceeding was commenced by the filing of claims for refund of sales taxes paid to the State of Nebraska upon certain bottles, cartons, and shells sold to the plaintiffs by various manufacturers or suppliers. The Tax Commissioner determined the plaintiffs were not entitled to a refund of the taxes. The plaintiffs then filed their petition for review in the district court pursuant to section 77-27,127, R.R.S.1943.

The district court...

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