Anderson v. Tiemann

The plaintiffs seek a declaratory judgment holding L.B. 377, sections 14 through 137, enacted by the 1967 Legislature, unconstitutional and totally void insofar as it relates to the, state income tax, and enjoining the defendants frdm enforcement. Plaintiffs include domestic corporations and both resident and nonresident individuals. Defendants are various officials of the State of Nebraska. Issues were, joined on a demurrer, stipulation of facts, and a later motion for summary judgment. The district court held that sections 14 to 137, L.B. 377, were valid in all respects, with one exception…