Big John's Billiards, Inc. v. Balka

The State of Nebraska, Department of Revenue (Department), and M. Berri Balka, the State Tax Commissioner, appeal the district court’s decision reversing the commissioner’s summary judgment order assessing sales tax on hourly fee pool tables. We dismiss because the commissioner is without authority to grant summary judgment and, thus, the commissioner’s order was not final. The district court did not have jurisdiction.

BACKGROUND

Big John’s Billiards, Inc. (Big John’s), a Nebraska corporation, owns and operates entertainment centers equipped with pool tables, some of which are coin operated and…