Legal Opinion
McDonald's Executive Offices v. Nebraska Department of Revenue
Nebraska Supreme Court
Decided March 26, 1993No. S-90-1073PublishedCited by 1 opinion
1Opinion of the CourtCaporale, J.
I. STATEMENT OF CASE
Through various entities, the sole proprietorship petitionerappellee, McDonald’s Executive Offices, operates a number of restaurants, including one located within an area of Omaha that was annexed subsequent to the restaurant’s establishment. Determining that the proprietorship had failed to pay certain city sales and state consumer’s use taxes attributable to the operation of the annexed restaurant, the respondent-appellant, Nebraska Department of Revenue, notified the proprietorship that its sales and use tax payments were deficient. Following a hearing upon the…
2Cases cited12 opinions
- Commissioner v. Lane-Wells Co.Supreme Court of the United States · 1944
- Zellerbach Paper Co. v. HelveringSupreme Court of the United States · 1934
- Germantown Trust Co. v. CommissionerSupreme Court of the United States · 1940
- Interstate Printing Co. v. Department of RevenueNebraska Supreme Court · 1990
- The Neptune Mutual Association, Ltd. Of Bermuda v. The United States, Defendant/cross-AppellantCourt of Appeals for the Federal Circuit · 1988
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3Cited by1 opinion
- Hoesly v. State, Dept. of Social ServicesNebraska Supreme Court · 1993