Cox Cable of Omaha, Inc. v. Nebraska Department of Revenue

On June 30, 1992, the Nebraska Department of Revenue (Department) issued a notice of deficiency determination to Cox Cable of Omaha, Inc. (Cox), for sales and consumer’s use tax for the period from May 1, 1988, through May 31, 1991. Cox filed a timely petition for redetermination contesting portions of the deficiency determination. On December 13, 1994, M. Bern Balka, the Tax Commissioner of the State of Nebraska, issued an order sustaining the Department’s deficiency determination and dismissing Cox’s petition for redetermination. Cox appealed, and the district court for Lancaster County…