Legal Opinion
State Ex Rel. Douglas v. Karnes
Nebraska Supreme Court
Decided March 9, 1984No. 83-241PublishedCited by 9 opinions
1Opinion of the CourtShanahan, J.
As authorized by Neb. Const, art. V, § 2, Neb. Rev. Stat. § 24-204 (Reissue 1979), and Neb. Ct. R. 15 (Rev. 1982), Paul L. Douglas, Attorney General of the State of Nebraska (Attorney General), filed an original action in this court against Donna Karnes, Tax Commissioner of the State of Nebraska (Commissioner), for a declaratory judgment that a part of the Nebraska corporate franchise tax, Neb. Rev. Stat. § 77-2734(2) (Cum. Supp. 1982), constitutes a discriminatory franchise tax prohibited by federal law [31 U.S.C. § 742 (1976); 31 U.S.C.A. § 3124(a) (1983)] and is, therefore, an invalid tax.
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2Cases cited13 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Gibbons v. OgdenSupreme Court of the United States · 1824
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Chastleton Corp. v. SinclairSupreme Court of the United States · 1924
- Educational Films Corp. of America v. WardSupreme Court of the United States · 1931
8 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- MAPCO Ammonia Pipeline, Inc. v. State Board of Equalization & AssessmentNebraska Supreme Court · 1991
- Chapman v. Union Pacific RailroadNebraska Supreme Court · 1991
- Centerre Bank of Crane v. Director of RevenueSupreme Court of Missouri · 1988
- Cambridge State Bank v. RoemerSupreme Court of Minnesota · 1990
- Boersma v. KarnesNebraska Supreme Court · 1988
4 more not listed; retrieve them via the Exa API.