Legal Opinion
Kellogg Co. v. Herrington
Nebraska Supreme Court
Decided January 6, 1984No. 82-825PublishedCited by 30 opinions
1Opinion of the CourtKrivosha, C.J.
This appeal involves an interpretation of Nebraska’s version of the Uniform Division of Income for Tax Purposes Act (Uniform Act), Neb. Rev. Stat. §§ 77-2735 to 77-2752 (Reissue 1981), as it applies to the Nebraska corporate franchise tax, Neb. Rev. Stat. § 77-2734(2) (Reissue 1981). The case comes to us on a stipulation of facts. We find that the appellee, the Kellogg Company, is a multistate corporation, incorporated in Delaware, headquartered in Battle Creek, Michigan, and engaged in the business of manufacturing and selling food products. The company has American plant facilities located…
2Cases cited20 opinions
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
15 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- State v. PalmerNebraska Supreme Court · 1986
- NCR Corp. v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1988
- Polaroid Corp. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1984
- Maple v. City of OmahaNebraska Supreme Court · 1986
- State v. CarlsonNebraska Supreme Court · 1986
25 more not listed; retrieve them via the Exa API.