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INTERSTATE PRINTING v. DEPT. OF REVENUE

No. 88-483.

459 N.W.2d 519 (1990)

236 Neb. 110

INTERSTATE PRINTING COMPANY, a Nebraska Corporation, Appellant, v. DEPARTMENT OF REVENUE and Donald S. Leuenberger, Tax Commissioner of the State of Nebraska, Appellees.

Supreme Court of Nebraska.

August 17, 1990.

Attorney(s) appearing for the Case

Larry L. Ruth and David D. Cookson, of Knudsen, Berkheimer, Richardson & Endacott, Lincoln, and Louis M. Bruckner, of Finlayson, McKie & Fisk, Omaha, for appellant.

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

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

HASTINGS, Chief Justice.

Pursuant to the Administrative Procedure Act, Interstate Printing Company (Interstate) appeals the order of the district court affirming an order of the state Tax Commissioner dismissing Interstate's protest and petition for redetermination of sales tax and use tax deficiencies assessed by the Nebraska Department of Revenue (department).

Interstate is a printing company located in Omaha. During the period May 1, 1982, through April...

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