Legal Opinion
American Business Information, Inc. v. Egr
Nebraska Supreme Court
Decided August 16, 2002No. S-01-470PublishedCited by 7 opinions
1Opinion of the CourtMcCormack, J.
NATURE OF CASE
The Nebraska Department of Revenue and State Tax Commissioner Mary Jane Egr appeal from an order of the district court for Lancaster County. At issue is whether sales of certain products by American Business Information, Inc., now known as infoUSA Inc. (ABI), are “sales of tangible personal property” under Neb. Rev. Stat. § 77-2734.14 (Reissue 1990).
BACKGROUND
ABI provides comprehensive business data and products to other businesses to help those businesses find new customers. The data and products are derived from ABI’s database, which contains entries from over 10 million…
2Cases cited9 opinions
- Dun & Bradstreet, Inc. v. City of New YorkNew York Court of Appeals · 1937
- Bullock v. Statistical Tabulating Corp.Texas Supreme Court · 1977
- Commerce Union Bank v. TidwellTennessee Supreme Court · 1976
- Fingerhut Products Co. v. Commissioner of RevenueSupreme Court of Minnesota · 1977
- Big John's Billiards, Inc. v. BalkaNebraska Supreme Court · 2000
4 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Graham Packaging Co. v. CommonwealthCommonwealth Court of Pennsylvania · 2005
- Newman v. ThomasNebraska Supreme Court · 2002
- Utelcom, Inc. v. EgrNebraska Supreme Court · 2002
- Stejskal v. Department of Administrative ServicesNebraska Supreme Court · 2003
- Microsoft Corp. v. Franchise Tax BoardCalifornia Court of Appeal · 2012
2 more not listed; retrieve them via the Exa API.