WASIKOWSKI v. NEBRASKA QUALITY JOBS BD.

No. S-00-573.

648 N.W.2d 756 (2002)

264 Neb. 403

Joseph and Antoinette WASIKOWSKI et al., Appellees and Cross-Appellants, v. The NEBRASKA QUALITY JOBS BOARD, a Nebraska administrative agency, et al., Appellees and Cross-Appellants, and Nebraska Beef, Inc., a Nebraska corporation, and Nebraska Beef Ltd., a Nebraska limited partnership, Appellants and Cross-Appellees.

Supreme Court of Nebraska.

July 26, 2002.


Attorney(s) appearing for the Case

William M. Lamson, Jr., and Robert A. Mooney, of Lamson, Dugan & Murray, L.L.P., Omaha, for appellants.

Patricia A. Knapp, and D. Milo Mumgaard, of Nebraska Appleseed Center for Law in the Public Interest, for appellees Joseph and Antoinette Wasikowski et al.

Don Stenberg, Attorney General, and L. Jay Bartel, Lincoln, for appellees Nebraska Quality Jobs Board et al.

Kermit A. Brashear and Mary P. Galligan, for amici curiae Greater Omaha Chamber of Commerce and Nebraska Chamber of Commerce and Industry.

Amy A. Miller, for amicus curiae American Civil Liberties Union Foundation of Nebraska.

Vincent M. Powers, of Vincent M. Powers & Associates, for amicus curiae Common Cause Nebraska.

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


GERRARD, J.

The Nebraska Quality Jobs Board (the Board); Board members E. Benjamin Nelson, David Heineman, and Dennis Jorgensen; the Nebraska Department of Revenue and the State Tax Commissioner, M. Berri Balka (collectively the State defendants); and Nebraska Beef, Inc., and Nebraska Beef, Ltd., appeal from the district courts order (1) voiding the Boards approval of Nebraska Beef, Ltd.'s application for wage benefit tax credits under the Quality Jobs Act and (2...

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