PENTZIEN, INC. v. STATE, DEPT. OF REVENUE

No. 86-048.

418 N.W.2d 546 (1988)

227 Neb. 434

PENTZIEN, INC., a Nebraska Corporation, Appellant, v. STATE of Nebraska, DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Nebraska.

January 22, 1988.


Attorney(s) appearing for the Case

Daniel J. Duffy and Kurt F. Tjaden of Cassem, Tierney, Adams, Gotch & Douglas, Omaha, for appellant.

Robert M. Spire, Attorney General, and L. Jay Bartel, Lincoln, for appellee.

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


HASTINGS, Justice.

This is an appeal in a proceeding to review an order of the Tax Commissioner which assessed deficiencies against the appellant, Pentzien, Inc., for its franchise or income tax for the taxable years ending March 31, 1973 through 1975, and 1978 through 1980. The decision was affirmed by the State Board of Equalization and Assessment (Board). The district court for Lancaster County in turn affirmed the decision of the Board, finding that it was not...

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