Legal Opinion
Mid City Bank, Inc. v. Douglas County Board of Equalization
Nebraska Supreme Court
Decided August 25, 2000No. S-99-907PublishedCited by 9 opinions
1Opinion of the CourtStephan, J.
This is an appeal from a decision of the Nebraska Tax Equalization and Review Commission affirming a determination by the Douglas County Board of Equalization regarding the valuation of certain items of tangible personal property acquired by Mid City Bank, Inc., through the purchase of stock of Western Security Bank of Omaha and the merger of the two banks. We find no error and affirm.
FACTUAL AND PROCEDURAL BACKGROUND
On April 18, 1996, Mid City Bank, Inc. (Mid City), and Western Security Holding Company, Ltd., entered into a purchase agreement whereby Mid City was to acquire at least 93.75…
2Cases cited17 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
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- Leonard Greene and Joyce Greene v. United StatesCourt of Appeals for the Second Circuit · 1994
- Commissioner v. ClarkSupreme Court of the United States · 1989
- Commissioner v. GordonSupreme Court of the United States · 1968
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3Cited by9 opinions
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