Legal Opinion
Boll v. Department of Revenue
Nebraska Supreme Court
Decided March 3, 1995No. Nos. S-93-1105, S-93-1106PublishedCited by 10 opinions
1Opinion of the Court
Howard, D.J., Retired.
The Department of Revenue (Department) appeals a district court’s holding that Neb. Rev. Stat. § 77-4312(4) (Cum. Supp. 1994), in requiring payment of an unpaid marijuana and controlled substances tax or the posting of security therefor as a prerequisite to a hearing on the redetermination of such tax, violates due process as applied to David E. Boll and Lisa M. Boll.
The Bolls sought a redetermination of the drug tax assessed *475against them by the Tax Commissioner, but the Department denied the request for a hearing because their petition for redetermination was not…
2Cases cited14 opinions
- Boddie v. ConnecticutSupreme Court of the United States · 1971
- United States v. KrasSupreme Court of the United States · 1973
- Little v. StreaterSupreme Court of the United States · 1981
- Ortwein v. SchwabSupreme Court of the United States · 1973
- Ortwein v. SchwabSupreme Court of the United States · 1973
9 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Holste v. Burlington Northern RailroadNebraska Supreme Court · 1999
- Proctor v. Minnesota Mutual Fire & CasualtyNebraska Supreme Court · 1995
- Jones v. State, Dept. of RevenueNebraska Supreme Court · 1995
- Slansky v. Nebraska State PatrolNebraska Supreme Court · 2004
- State v. KelleyNebraska Supreme Court · 1996
5 more not listed; retrieve them via the Exa API.