American Stores Packing Co. v. Peters

The issue in this case is whether cellulose casings used in the manufacture of skinless meat products such as frankfurters is subjéct to payment of the use tax prescribed by section 77-2703(2), R. R. S. 1943'. The Tax Commissioner had assessed against American Stores, a division of Acme Markets, Inc., a use tax deficiency for the period January 1, 1972, to April 30, 1975. The taxpayer protested and a hearing was held as prescribed by statute. The Tax Commissioner, after redetermining the tax, affirmed a deficiency assessment of $47,976.37. Appeal was then taken to the District Court for…