Legal Opinion
Omaha Public Power District v. Nebraska Department of Revenue
Nebraska Supreme Court
Decided September 8, 1995No. S-93-1100PublishedCited by 63 opinions
1Opinion of the CourtWright, J.
Omaha Public Power District (OPPD) and Nebraska Public Power District (NPPD) filed claims for tax credits under the Employment Expansion and Investment Incentive Act (the Act). The state Tax Commissioner (Commissioner) denied the claims. On appeal, the district court for Lancaster County reversed the orders of the Commissioner and remanded the matters for a determination of the amount of credits, if any, to which OPPD and NPPD might be entitled. The Commissioner and the Department of Revenue (Department) appeal.
SCOPE OF REVIEW
Statutory interpretation is a matter of law in connection with…
2Cases cited16 opinions
- Georgetowne Ltd. Partnership v. Geotechnical Services, Inc.Nebraska Supreme Court · 1988
- In Re Guardianship of BloomquistNebraska Supreme Court · 1994
- NC + Hybrids v. Growers Seed Ass'nNebraska Supreme Court · 1985
- Slack Nursing Home, Inc. v. Department of Social ServicesNebraska Supreme Court · 1995
- Nucor Steel v. LeuenbergerNebraska Supreme Court · 1989
11 more not listed; retrieve them via the Exa API.
3Cited by63 opinions
- State Ex Rel. Stenberg v. MooreNebraska Supreme Court · 1999
- Nelson v. Lusterstone Surfacing Co.Nebraska Supreme Court · 2000
- Goolsby v. AndersonNebraska Supreme Court · 1996
- Solar Motors v. First Nat. Bank of ChadronNebraska Supreme Court · 1996
- State Ex Rel. City of Elkhorn v. HaneyNebraska Supreme Court · 1997
58 more not listed; retrieve them via the Exa API.