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STATE EX REL. DOUGLAS v. KARNES

No. 83-241.

346 N.W.2d 231 (1984)

216 Neb. 750

STATE of Nebraska ex rel. Paul L. DOUGLAS, Attorney General of the State of Nebraska, Plaintiff, v. Donna KARNES, Tax Commissioner of the State of Nebraska, Defendant.

Supreme Court of Nebraska.

March 9, 1984.

Attorney(s) appearing for the Case

Wright, Rembolt, Milligan & Berger, Lincoln, for defendant.

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

William B. Brandt of Brandt, Horan & Hallstrom, Unadilla, for amicus curiae Nebraska Bankers Ass'n, Inc.

KRIVOSHA, C.J., and BOSLAUGH, WHITE, HASTINGS, CAPORALE, SHANAHAN, and GRANT, JJ.

SHANAHAN, Justice.

As authorized by Neb. Const. art. V, § 2, Neb.Rev.Stat. § 24-204 (Reissue 1979), and Neb.Ct.R. 15 (Rev.1982), Paul L. Douglas, Attorney General of the State of Nebraska (Attorney General), filed an original action in this court against Donna Karnes, Tax Commissioner of the State of Nebraska (Commissioner), for a declaratory judgment that a part of the Nebraska corporate franchise tax, Neb.Rev.Stat. § 77-2734(2)

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