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GOTTSCH FEEDING CORP. v. STATE

No. S-99-1156.

621 N.W.2d 109 (2001)

261 Neb. 19

GOTTSCH FEEDING CORP., Appellant, v. STATE of Nebraska et al., Appellees.

Supreme Court of Nebraska.

January 12, 2001.

Attorney(s) appearing for the Case

David A. Domina and James F. Cann, of Domina Law, P.C., Omaha, for appellant.

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

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

MILLER-LERMAN, J.

NATURE OF CASE

Gottsch Feeding Corp. (GFC) appeals the order of the district court for Lancaster County which affirmed an order of the State Tax Commissioner (Commissioner) sustaining deficiency assessments for Nebraska use and withholding taxes issued by the State of Nebraska, Department of Revenue (Department) against GFC.

The deficiency assessment for unpaid use tax was based on the Department's determination that GFC was liable...

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