OMAHA PUB., ETC. v. NEBRASKA STATE, ETC.

No. 43548.

314 N.W.2d 246 (1982)

210 Neb. 309

OMAHA PUBLIC POWER DISTRICT, a public corporation, Appellant, v. NEBRASKA STATE TAX COMMISSIONER, Department of Revenue, State of Nebraska, Appellees.

Supreme Court of Nebraska.

January 4, 1982.


Attorney(s) appearing for the Case

Michael L. Johnson and Stephen G. Olson of Fraser, Stryker, Veach, Vaughn, Meusey, Olson & Boyer, P. C., Omaha, for appellant.

Paul L. Douglas, Atty. Gen., and Ralph H. Gillan, Asst. Atty. Gen., Lincoln, for appellee.

Heard before KRIVOSHA, C. J., and BOSLAUGH, McCOWN, CLINTON, BRODKEY, and HASTINGS, JJ.


McCOWN, Justice.

This is an action by Omaha Public Power District against the Nebraska State Tax Commissioner and the Department of Revenue seeking judicial review of a sales and use tax deficiency determination in the amount of $13,116.85, plus interest and penalties. The District Court affirmed the order of the Nebraska State Tax Commissioner determining the deficiency and dismissed plaintiff's petition.

The sales and use taxes involved are for an audit...

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