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WATS MARKETING v. BOEHM

Nos. S-90-333, S-90-334.

494 N.W.2d 527 (1993)

242 Neb. 252

WATS MARKETING OF AMERICA, INC., Appellant, v. John M. BOEHM, Tax Commissioner of the State of Nebraska, et al., Appellees. FIRST DATA RESOURCES INC., Appellant, v. John M. BOEHM, Tax Commissioner of the State of Nebraska, et al., Appellees.

Supreme Court of Nebraska.

January 22, 1993.

Attorney(s) appearing for the Case

Howard N. Kaplan and Robert L. Lepp, of McGill, Gotsdiner, Workman & Lepp, P.C., for appellants.

Robert M. Spire, Atty. Gen., and L. Jay Bartel for appellees Boehm and Dept. of Revenue.

Ronald L. Staskiewicz, Douglas County Atty., and John E. Huber for appellees Howell and County of Douglas.

HASTINGS, C.J., and BOSLAUGH, CAPORALE, SHANAHAN, GRANT, and FAHRNBRUCH, JJ., and RONIN, District Judge, Retired.

BOSLAUGH, Justice.

Since these cases involve similar issues, they were consolidated for argument in this court.

Case No. S-90-333 is an action brought by Wats Marketing of America, Inc., in the nature of an action for a declaratory judgment declaring that the taxes assessed and levied against the personal property of the plaintiff in Douglas County, Nebraska, for the years 1982 through 1989 were wholly void.

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