Nucor Steel v. Leuenberger

Nucor Steel filed two claims with the Tax Commissioner of the State of Nebraska for refunds of sales and use taxes paid for August through December 1983 and for the period from January 1984 to August 1986 regarding Nucor’s purchase and use of refractory materials in connection with Nucor’s manufacture of steel. The commissioner denied both claims, and on March 13 and Agusut 26, 1987, Nucor appealed to the district court for Lancaster County, which consolidated the appeals and affirmed the Tax Commissioner’s decisions. In its appeal to this court, Nucor seeks reversal of the district court’s…