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JONES v. STATE, DEPT. OF REVENUE

No. S-94-135.

532 N.W.2d 636 (1995)

248 Neb. 158

Terry L. JONES and Patricia K. Jones, Appellants, v. STATE of Nebraska, DEPARTMENT OF REVENUE, and M. Berri Balka, Tax Commissioner, Appellees.

Supreme Court of Nebraska.

June 2, 1995.

Attorney(s) appearing for the Case

Robert B. Creager, of Berry, Anderson, Creager & Wittstruck, P.C., Lincoln, for appellants.

Don Stenberg, Atty. Gen., and L. Jay Bartel, Lincoln, for appellees.

WHITE, C.J., CAPORALE, FAHRNBRUCH, LANPHIER, WRIGHT, and CONNOLLY, JJ., and BUCKLEY, District Judge.

WRIGHT, Justice.

Terry L. Jones and Patricia K. Jones brought this action against the State of Nebraska, Department of Revenue (Department), and State Tax Commissioner M. Berri Balka. The Joneses sought declaratory and injunctive relief in a petition which alleged that Neb.Rev.Stat. § 77-1783 (Reissue 1990) is unconstitutional on its face and as applied to the Joneses. The district court ruled that it lacked jurisdiction to grant the requested relief and dismissed...

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