LYMAN-RICHEY CORP. v. NEBRASKA DEPT. OF REV.

No. S-98-991.

606 N.W.2d 813 (2000)

258 Neb. 908

LYMAN-RICHEY CORPORATION, a Nebraska corporation, appellant, v. NEBRASKA DEPARTMENT OF REVENUE et al., appellees.

Supreme Court of Nebraska.

March 3, 2000.


Attorney(s) appearing for the Case

Nicholas K. Niemann, of McGrath, North, Mullin & Kratz, P.C., Omaha, for appellant.

Don Stenberg, Attorney General, and L. Jay Bartel, Lincoln, for appellees.

HENDRY, C.J., WRIGHT, CONNOLLY, GERRARD, McCORMACK, and MILLER-LERMAN, JJ.


McCORMACK, J.

NATURE OF CASE

This is an action involving a denial by the Nebraska Department of Revenue (the Department) of a sales and use tax refund claim against the Department; M. Berri Balka, Nebraska Tax Commissioner; and the State of Nebraska. Lyman-Richey Corporation appeals from the order of the district court for Lancaster County upholding the Department's denial of the refund claim. On our own motion, we removed the matter to this court pursuant...

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