Legal Opinion
Peter Kiewit Sons', Inc. v. County of Douglas
Nebraska Supreme Court
Decided November 17, 1961No. 34997PublishedCited by 4 opinions
1Opinion of the CourtCarter, J.
This is an appeal from the district court for Douglas County fixing the value of plaintiff’s intangible property for taxation purposes.
In April 1959, plaintiff filed its intangible property tax return. In this return it listed Class A intangibles for assessment in the amount of $71,890 and Class B intangibles in the amount of $30,000. In its return the plaintiff showed that it owned stock in foreign corporations in the amount of $2,068,070. It showed also that it owned cash in banks outside Nebraska in the amount of $1,966,319. It further showed that it owned gross bills and accounts…
2Cases cited10 opinions
- Curry v. McCanlessSupreme Court of the United States · 1939
- Wheeling Steel Corp. v. FoxSupreme Court of the United States · 1936
- Cream of Wheat Co. v. County of Grand ForksSupreme Court of the United States · 1920
- Southern Pacific Co. v. McColganCalifornia Court of Appeal · 1945
- Newark Fire Insurance Co. v. State Board of Tax AppealsSupreme Court of the United States · 1939
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3Cited by4 opinions
- E. F. MacDonald Co. v. Department of TreasuryMichigan Court of Appeals · 1975
- Dziurak v. Chase Manhattan BankNew York Supreme Court · 1976
- Equity Union Grain Co. v. Board of EqualizationNebraska Supreme Court · 1967
- State v. CaldwellCourt of Appeals of Minnesota · 2012