Legal Opinion

Peter Kiewit Sons' Co. v. County of Douglas

Nebraska Supreme Court

Decided October 7, 1955No. 33697PublishedCited by 9 opinions

1Opinion of the CourtWenke, J.

The County of Douglas has appealed to this court from an order of the district court for Douglas County authorizing Peter Kiewit Sons’ Company, a Nebraska corporation, to deduct from the value of its intangible class “B” personal property for the year 1953 $5,000,000 of United States government obligations, which it owned on March 10, 1953, in order to determine the value of its' shares of stock for taxation purposes.

Appellee is a corporation organized under the laws of this state. In April-1953 it filed a tax return for- the year 1953 with the county assessor of that county, Douglas County…

2Cases cited34 opinions

  1. National Bank v. CommonwealthSupreme Court of the United States · 1870
  2. Van Allen v. AssessorsSupreme Court of the United States · 1866
  3. Educational Films Corp. of America v. WardSupreme Court of the United States · 1931
  4. Des Moines National Bank v. FairweatherSupreme Court of the United States · 1923
  5. Home Savings Bank v. City of Des MoinesSupreme Court of the United States · 1907

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3Cited by9 opinions

  1. Peterson v. HaganWashington Supreme Court · 1960
  2. Rehkopf v. Board of Equalization of Douglas CountyNebraska Supreme Court · 1966
  3. John Day Co. v. Douglas County Board of EqualizationNebraska Supreme Court · 1993
  4. Anderson v. HerringtonNebraska Supreme Court · 1959
  5. Stephenson School Supply Co. v. County of LancasterNebraska Supreme Court · 1961

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