KELLOGG CO. v. HERRINGTON

No. 82-825.

343 N.W.2d 326 (1984)

216 Neb. 138

KELLOGG COMPANY, a Delaware corporation, Appellee, v. Fred A. HERRINGTON, Nebraska State Tax Commissioner, and the State of Nebraska, Department of Revenue, Appellants.

Supreme Court of Nebraska.

January 6, 1984.


Attorney(s) appearing for the Case

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

Larry A. Holle and Scott D. Kelly of Cline, Williams, Wright, Johnson & Oldfather, Lincoln, for appellee.

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


KRIVOSHA, Chief Justice.

This appeal involves an interpretation of Nebraska's version of the Uniform Division of Income for Tax Purposes Act (Uniform Act), Neb.Rev.Stat. §§ 77-2735 to 77-2752 (Reissue 1981), as it applies to the Nebraska corporate franchise tax, Neb.Rev.Stat. § 77-2734(2) (Reissue 1981). The case comes to us on a stipulation of facts. We find that the appellee, the Kellogg Company, is a multistate corporation, incorporated in Delaware...

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