STATE SURETY CO. v. PETERS

No. 40773.

249 N.W.2d 740 (1977)

197 Neb. 472

STATE SURETY COMPANY, a corporation, Appellant, v. William E. PETERS, Tax Commissioner of the State of Nebraska, et al., Appellees.

Supreme Court of Nebraska.

January 26, 1977.


Attorney(s) appearing for the Case

Edward F. Carter, Jr., Barney & Carter, P. C., Lincoln, for appellant.

Paul L. Douglas, Atty. Gen., Ralph H. Gillan, Asst. Atty. Gen., Lincoln, G. Michael Wiseman, Fremont, for appellees.

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


SPENCER, Justice.

This is an action for a declaratory judgment for a determination of the liability of State Surety Company, appellant, upon a special fuel tax bond. The issues tried below and presented here are: (1) Does the bond have retroactive effect? (2) If not, do payments of $8,405.16 made in June 1970, apply against the principal's prebond liability, or should they be applied to reduce appellant's liability? (3) Was the liability of appellant fixed and determinable...

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