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NORTHWALL v. STATE, DEPT. OF REVENUE

No. S-00-392.

637 N.W.2d 890 (2002)

263 Neb. 1

Luke T. NORTHWALL and Malcolm Ballinger, Appellants, v. STATE of Nebraska, DEPARTMENT OF REVENUE, and Thomas J. Gillaspie, interim Tax Commissioner, Appellees.

Supreme Court of Nebraska.

January 18, 2002.

Attorney(s) appearing for the Case

James B. Cavanagh, of Lieben, Whitted, Houghton, Slowiaczek & Cavanagh, P.C., L.L.O., Omaha, for appellants.

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

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

CONNOLLY, J.

Neb.Rev.Stat. § 77-1783 (Reissue 1990) provided for sales tax to be assessed against corporate officers under certain circumstances and required that the tax owed be paid before the assessment could be challenged. The appellants, Luke T. Northwall and Malcolm Ballinger, who were corporate officers of World Radio, Inc., filed a petition in the district court seeking a declaratory judgment that World Radio...

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