A & D Technical Supply Co. v. Nebraska Department of Revenue

I. FACTUAL AND PROCEDURAL BACKGROUND

A & D Technical Supply Co., Inc. (A & D), is the surviving corporation of a merger of A & D Technical Supply Co., Inc., and A & D Duplicating Services Co. After audits of A & D’s books and records for the periods from September 1, 1991, through July 31, 1994, for sales tax and from August 1, 1989, through July 31, 1994, for consumer’s use tax, the Nebraska Department of Revenue issued deficiency assessments for both the sales and consumer’s use taxes. A & D timely protested the deficiency assessments. The State Tax Commissioner sustained the assessments,…