Big John's Billiards, Inc. v. Balka

NATURE OF CASE

The State of Nebraska, Department of Revenue; M. Berri Balka, the former State Tax Commissioner; and his successor, Mary Jane Egr (collectively the Department), appeal the order of the district court for Lancaster County reversing the commissioner’s order which had sustained a deficiency assessment for sales tax on the receipts from hourly fee pool tables owned and operated by Big John’s Billiards, Inc. (Big John’s). We reverse the judgment of the district court and remand the cause with directions to reinstate the order of the commissioner.

STATEMENT OF FACTS

Big John’s owns and…