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ALTSULER v. PETERS

Nos. 38812, 38813, 38816, 38817.

206 N.W.2d 570 (1973)

190 Neb. 113

Harry ALTSULER and Ruth Altsuler, Appellants, v. William E. PETERS, State Tax Commissioner, Appellee. Sheldon COHEN and Joyce R. Cohen, Appellants, v. William E. PETERS, State Tax Commissioner, Appellee. Harold B. BRODKEY and Lucille Brodkey, Appellants, v. William E. PETERS, State Tax Commissioner, Appellee. Ruth Kay O'HANLON, Individually and Ruth Kay O'Hanlon, Transferee of Property of Reed O'Hanlon, Sr., Deceased, Appellant, v. William E. PETERS, State Tax Commissioner, Appellee.

Supreme Court of Nebraska.

April 13, 1973.

Attorney(s) appearing for the Case

McGrath, North, Nelson, Shkolnick & Dwyer, Omaha, for appellants.

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

Fitzgerald, Brown, Leahy, McGill & Strom, for Lyle E. Strom, Omaha, amicus curiae.

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

CLINTON, Justice.

The four cases which are before us on this appeal involve primarily the construction of the Nebraska Revenue Act of 1967, and secondarily, depending on the construction adopted, claims of unconstitutionality either in the Act or its application by the State Tax Commissioner who is charged with its administration.

The Commissioner proposed deficiencies against each of the appellants by requiring inclusion in their 1968 individual incomes certain...

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