Legal Opinion

MacH v. County of Douglas

Nebraska Supreme Court

Decided June 23, 2000No. S-99-266PublishedCited by 9 opinions

1Opinion of the CourtMcCormack, J.

NATURE OF CASE

Appellants, Leo D. Mach and Betsy Clark, sued the County of Douglas and the Douglas County treasurer (collectively the County) alleging that the County’s system for enforcement and collection of inheritance tax violates the constitutional rights of those who are compelled to pay the tax. The action was initially filed in the county court, but was later transferred to the district court. The district court entered summary judgment against appellants, and they appeal.

FACTUAL BACKGROUND

The following facts are alleged in appellants’ petition: Mach succeeded to the ownership of real…

2Cases cited38 opinions

  1. Oyler v. BolesSupreme Court of the United States · 1962
  2. United States v. ArmstrongSupreme Court of the United States · 1996
  3. Reno v. American-Arab Anti-Discrimination CommitteeSupreme Court of the United States · 1999
  4. Wayte v. United StatesSupreme Court of the United States · 1985
  5. Sioux City Bridge Co. v. Dakota CountySupreme Court of the United States · 1923

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3Cited by9 opinions

  1. Hass v. NethNebraska Supreme Court · 2003
  2. Pfizer Inc. v. Lancaster County Board of EqualizationNebraska Supreme Court · 2000
  3. Pribil v. KoinzanNebraska Supreme Court · 2003
  4. Heist v. Nebraska Dept. of Corr. Servs.Nebraska Supreme Court · 2022
  5. In Re Interest of Phoenix L.Nebraska Supreme Court · 2006

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