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BOERSMA v. KARNES

No. 86-196.

417 N.W.2d 341 (1988)

227 Neb. 329

Lloyd BOERSMA and Phyllis Boersma, Appellants, v. Donna KARNES, Nebraska Tax Commissioner, and Nebraska Department of Revenue, Appellees.

Supreme Court of Nebraska.

January 8, 1988.

Attorney(s) appearing for the Case

Michael L. Johnson of Luebs, Dowding, Beltzer, Leininger, Smith & Busick, Grand Island, for appellants.

Robert M. Spire, Atty. Gen., and L. Jay Bartel, Lincoln, for appellees.

HASTINGS, C.J., BOSLAUGH, WHITE, CAPORALE, SHANAHAN, and GRANT, JJ., and COLWELL, District Judge, Retired.

GRANT, Justice.

Plaintiffs-appellants, Lloyd and Phyllis Boersma, filed a U.S. income tax return for 1984 on form 1040 and included one-half of their total Social Security benefits as income for federal tax purposes. Plaintiffs also filed a Nebraska individual income tax return for 1984 on form 1040N. Pursuant to Neb.Rev.Stat. § 77-2795 (Reissue 1986), plaintiffs filed a claim for refund with defendant-appellee Donna Karnes, Nebraska Tax Commissioner. Plaintiffs...

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