Legal Opinion
Val-Pak of Omaha, Inc. v. Department of Revenue of Nebraska
Nebraska Supreme Court
Decided April 5, 1996No. S-94-428PublishedCited by 21 opinions
1Opinion of the CourtWright, J.
Val-Pak of Omaha, Inc. (Val-Pak), appeals the order of the Lancaster County District Court which affirmed the state Tax Commissioner’s denial of Val-Pak’s claim for a refund of Nebraska use tax.
SCOPE OF REVIEW
A final order rendered by a district court in a judicial review pursuant to the Administrative Procedure Act may be reversed, vacated, or modified by an appellate court for errors appearing on the record. See, Neb. Rev. Stat. § 84-918(3) (Reissue 1994); Lee v. Nebraska State Racing Comm., 245 Neb. 564, 513 N.W.2d 874 (1994).
FACTS
Val-Pak is a Nebraska business licensed under an agreement…
2Cases cited11 opinions
- Nucor Steel v. LeuenbergerNebraska Supreme Court · 1989
- Modern Merchandising, Inc. v. Department of RevenueSouth Dakota Supreme Court · 1986
- Bennett Brothers, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
- Lee v. Nebraska State Racing CommissionNebraska Supreme Court · 1994
- Mart Realty, Inc. v. NorbergSupreme Court of Rhode Island · 1973
6 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- In Re the Sales & Use Tax Refund Request of Media One, Inc., License No. 51-0180701-STSouth Dakota Supreme Court · 1997
- Loup City Public Schools v. Nebraska Department of RevenueNebraska Supreme Court · 1997
- Schmidt Ex Rel. Schmidt v. StateNebraska Supreme Court · 1998
- Rainbolt v. StateNebraska Supreme Court · 1996
- Alexander v. JD WAREHOUSENebraska Supreme Court · 1997
16 more not listed; retrieve them via the Exa API.