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NEVADA TAX COM'N v. HARKER & HARKER, INC.

No. 15731.

699 P.2d 112 (1985)

NEVADA TAX COMMISSION, Appellant, v. HARKER & HARKER, INC., a Nevada corporation, Respondent.

Supreme Court of Nevada.

May 8, 1985.

Attorney(s) appearing for the Case

Brian McKay, Atty. Gen., and Michael J. Dougherty, Deputy Atty. Gen., Carson City, for appellant.

John J. McCune, Michael B. Springer and Timothy E. Rowe, Reno, for respondent.

OPINION

PER CURIAM:

The Nevada Tax Commission appeals the district court's decision that Harker & Harker, Inc. (Harker) did not exercise any right or power over tangible personal property included in a government contract so as to render Harker liable for a use tax pursuant to Ruling No. 67 of the Nevada Tax Commission. We have reviewed the record and considered the arguments presented to this Court and conclude the lower court reached a proper determination...

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