Legal Opinion

Loewenstein v. State

Nebraska Supreme Court

Decided August 27, 1993No. S-91-255Published

1Opinion of the Court

504 N.W.2d 800 (1993)

244 Neb. 82

John LOEWENSTEIN, Appellee,

v.

STATE of Nebraska, DEPARTMENT OF REVENUE, Appellant.

No. S-91-255.

Supreme Court of Nebraska.

August 27, 1993.

Don Stenberg, Atty.Gen., and David Edward Cygan, for appellant.

Terry R. Wittler, of Cline, Williams, Wright, Johnson & Oldfather, for appellee.

BOSLAUGH, WHITE, CAPORALE, SHANAHAN, FAHRNBRUCH, and LANPHIER, JJ., and GRANT, J., Retired.

WHITE, Justice.

The Department of Revenue of the State of Nebraska (Department) appeals the decision of the district court for Lancaster County that Department of Revenue Ruling 22-85-1 violates 31…

Also in this document: Dissent.

2Cases cited22 opinions

  1. Helvering v. San Joaquin Fruit & Investment Co.Supreme Court of the United States · 1936
  2. McWilliams v. CommissionerSupreme Court of the United States · 1947
  3. Memphis Bank & Trust Co. v. GarnerSupreme Court of the United States · 1983
  4. American Bank & Trust Co. v. Dallas CountySupreme Court of the United States · 1983
  5. Smith v. DavisSupreme Court of the United States · 1944

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