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FARMERS COOPERATIVE v. STATE

Nos. S-16-312, S-16-313.

893 N.W.2d 728 (2017)

296 Neb. 347

FARMERS COOPERATIVE, a cooperative corporation organized under the laws of the State of Nebraska, appellant, v. STATE of Nebraska et al., appellees. Frontier Cooperative Company, a cooperative corporation organized under the laws of the State of Nebraska, appellant, v. State of Nebraska et al., appellees.

Supreme Court of Nebraska.

Filed April 7, 2017.

Attorney(s) appearing for the Case

Thomas E. Jeffers and Andrew C. Pease , of Crosby, Guenzel, L.L.P., Lincoln, for appellants.

Douglas J. Peterson , Attorney General, and L. Jay Bartel , Lincoln, for appellees.

Heavican, C.J., Wright, Miller-Lerman, Cassel, Kelch, and Funke, JJ.

I. NATURE OF CASE

Farmers Cooperative (Farmers) and Frontier Cooperative Company (Frontier) (collectively the Cooperatives) appeal from orders by the district court for Lancaster County affirming the decisions of the Nebraska Department of Revenue (Department) and the acting Tax Commissioner...

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