SWIFT AND CO. v. NEBRASKA DEPT. OF REVENUE

No. S-08-1095, S-08-1096, S-08-1097, S-08-1098, S-08-1099.

773 N.W.2d 381 (2009)

278 Neb. 763

SWIFT AND COMPANY, appellee and cross-appellant, v. NEBRASKA DEPARTMENT OF REVENUE, an agency of the State of Nebraska, and Douglas A. Ewald, Tax Commissioner, appellants and cross-appellees. Gibbon Packing, Inc., appellee and cross-appellant, v. Nebraska Department of Revenue, an agency of the State of Nebraska, and Douglas A. Ewald, Tax Commissioner, appellants and cross-appellees. Skylark Meats, Inc., appellee and cross-appellant, v. Nebraska Department of Revenue, an agency of the State of Nebraska, and Douglas A. Ewald, Tax Commissioner, appellants and cross-appellees. O'Brien's Fine Sausage, appellee and cross-appellant, v. Nebraska Department of Revenue, an agency of the State of Nebraska, and Douglas A. Ewald, Tax Commissioner, appellants and cross-appellees.

Supreme Court of Nebraska.

October 23, 2009.


Attorney(s) appearing for the Case

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

Michael L. Schleich and Timothy J. Thalken, of Fraser Stryker, P.C., L.L.O., Omaha, for appellees.

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


HEAVICAN, C.J.

INTRODUCTION

The Nebraska Department of Revenue (Department) and the Tax Commissioner appeal the decision of the Lancaster County District Court reversing the decision of the Department to deny appellees' requests for a refund. Appellees, four meatpacking plants, had paid sales taxes on cleaning services, then filed for a refund, which was denied by the Department. The district court reversed the decision of the Department, found that the...

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