Legal Opinion

A-1 Metro Movers, Inc. v. Egr

Nebraska Supreme Court

Decided July 12, 2002No. S-01-383, S-01-384, S-01-385PublishedCited by 5 opinions

1Opinion of the CourtMcCormack, J.

NATURE OF CASE

A-l Metro Movers, Inc. (A-l); Metro Moving Services, Inc. (Metro); and Tri Cities Moving Services, Inc. (Tri Cities) (collectively the appellants), appeal from orders of the district court for Lancaster County. The district court sustained tax deficiency determinations against the appellants made by the Nebraska Department of Revenue. The court found that containers purchased by the appellants are subject to use tax and are not exempted by Neb. Rev. Stat. § 77-2702.23(2) (Reissue 1996).

BACKGROUND

The appellants are in the business of moving tangible personal property for their…

2Cases cited5 opinions

  1. Premium Farms v. County of HoltNebraska Supreme Court · 2002
  2. Big John's Billiards, Inc. v. BalkaNebraska Supreme Court · 2000
  3. Lackawanna Leather Co. v. Nebraska Department of RevenueNebraska Supreme Court · 2000
  4. JC Penney Co., Inc. v. BalkaNebraska Supreme Court · 1998
  5. Safeway Systems, Inc. v. NorbergSupreme Court of Rhode Island · 1975

3Cited by5 opinions

  1. Keller v. TavaroneNebraska Supreme Court · 2003
  2. Chase 3000, Inc. v. NEBRASKA PUBLIC SERVICE COMMISSIONNebraska Supreme Court · 2007
  3. Newman v. ThomasNebraska Supreme Court · 2002
  4. Zach v. EackerNebraska Supreme Court · 2006
  5. Galaxy Telecom, L.L.C. v. J.P. Theisen & Sons, Inc.Nebraska Supreme Court · 2003

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