ANDERSON EXCAVATING CO. v. NETH

No. S-07-539.

751 N.W.2d 595 (2008)

275 Neb. 986

ANDERSON EXCAVATING CO., Appellant, v. Beverly NETH, Director, Department of Motor Vehicles, State of Nebraska, Appellee.

Supreme Court of Nebraska.

June 27, 2008.


Attorney(s) appearing for the Case

Timothy L. Moll and Sara S. Pillen, of Rembolt Ludtke, L.L.P., Lincoln, for appellant.

Jon Bruning, Attorney General, and L. Jay Bartel, for appellee.

WRIGHT, CONNOLLY, GERRARD, STEPHAN, and MILLER-LERMAN, JJ.


CONNOLLY, J.

I. SUMMARY

Anderson Excavating Co. (Anderson) is licensed under the International Fuel Tax Agreement (IFTA) and registered under the International Registration Plan (IRP). Nebraska is Anderson's base jurisdiction for IFTA and IRP. After an audit of Anderson's records, the Department of Motor Vehicles (DMV) concluded that the records failed to comply with the recordkeeping requirements of IFTA and IRP. Consequently, the DMV disallowed tax credits...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases