Legal Opinion
Altsuler v. Peters
Nebraska Supreme Court
Decided April 13, 1973No. 38812, 38813, 38816, 38817PublishedCited by 15 opinions
1Opinion of the CourtClinton, J.
The four cases which are before us on this appeal involve primarily the construction of the Nebraska Revenue Act of 1967, and secondarily, depending on the construction adopted, claims of unconstitutionality either in the Act or its application by the State Tax Commissioner who is charged with its administration.
The Commissioner proposed deficiencies against each of the appellants by requiring inclusion in their 1968 individual incomes certain income which they had excluded. All the taxpayers filed protests pursuant to section 77-2778, R. R. S. 1943. The Commissioner sustained the…
2Cases cited12 opinions
- United States v. BasyeSupreme Court of the United States · 1973
- Snell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1938
- MacLaughlin v. Alliance InsuranceSupreme Court of the United States · 1932
- Katzenberg v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1971
- Fullerton Oil Co. v. JohnsonCalifornia Supreme Court · 1934
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3Cited by15 opinions
- Production Credit Ass'n v. Department of TreasuryMichigan Supreme Court · 1978
- National Realty & Investment Co. v. Department of RevenueAppellate Court of Illinois · 1986
- Tiedemann v. JohnsonSupreme Judicial Court of Maine · 1974
- Estate of Kennett v. StateSupreme Court of New Hampshire · 1975
- Roger Dean Enterprises v. STATE, ETC.Supreme Court of Florida · 1980
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