TYSON FRESH MEATS, INC. v. STATE

No. S-04-1294.

704 N.W.2d 788 (2005)

270 Neb. 535

TYSON FRESH MEATS, INC., successor to IBP, inc., appellant and cross-appellee, v. STATE of Nebraska, Nebraska Department of Revenue, and Mary Jane Egr, Nebraska State Tax Commissioner, appellees and cross-appellants.

Supreme Court of Nebraska.

October 21, 2005.


Attorney(s) appearing for the Case

John M. Boehm, of Butler, Galter, O'Brien & Boehm, Lincoln, and Quentin "Doug" Sigel, of Scott, Douglass & McConnico, L.L.P., for appellant.

Jon Bruning, Attorney General, and L. Jay Bartel, Lincoln, for appellees.

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


HENDRY, C.J.

INTRODUCTION

Following an audit by the Nebraska Department of Revenue (Department), a deficiency determination, including unpaid tax, interest, and a penalty, was issued against Tyson Fresh Meats, Inc., successor to IBP, inc. (IBP). IBP filed a petition for redetermination, arguing that the assessment of interest and the penalty were improper. After a hearing, the State Tax Commissioner (Commissioner...

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