A-1 Metro Movers, Inc. v. Egr
Nebraska Supreme Court
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…
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