Legal Opinion
Loewenstein v. State
Nebraska Supreme Court
Decided August 27, 1993No. S-91-255PublishedCited by 3 opinions
1Opinion of the CourtWhite, J.
The Department of Revenue of the State of Nebraska (Department) appeals the decision of the district court for Lancaster County that Department of Revenue Ruling 22-85-1 violates 31 U.S.C. § 3124 (1988) and the Supremacy Clause of theU.S. Constitution.
The controversy in this case arose out of the State’s taxation of income the appellee, John Loewenstein, received from *83investments in mutual funds. The appellee, a Nebraska resident, owned shares in two mutual funds, the Trust for Short-Term U.S. Government Securities and the Trust for U.S. Treasury Obligations (trusts). These trusts invested…
2Cases cited12 opinions
- Memphis Bank & Trust Co. v. GarnerSupreme Court of the United States · 1983
- American Bank & Trust Co. v. Dallas CountySupreme Court of the United States · 1983
- Smith v. DavisSupreme Court of the United States · 1944
- Union Planters National Bank of Memphis v. United StatesCourt of Appeals for the Sixth Circuit · 1970
- American National Bank of Austin v. United StatesCourt of Appeals for the Fifth Circuit · 1970
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3Cited by3 opinions
- Nebraska Department of Revenue v. LoewensteinSupreme Court of the United States · 1994
- Loewenstein v. StateNebraska Supreme Court · 1993
- Nebraska Department of Revenue v. LoewensteinSupreme Court of the United States · 1994