Legal Opinion
Archer-Daniels-Midland Co. v. Board of Equalization
Nebraska Supreme Court
Decided July 16, 1951No. 32847PublishedCited by 3 opinions
1Opinion of the CourtSimmons, C. J.
This action was before us and decision rendered in 153 Neb. 776, 46 N. W. 2d 171. Motion for rehearing was filed challenging our opinion on two grounds: First, that we assumed the evidence established that the grain was in interstate commerce and urging that the clear and convincing proof required was not in the record and our conclusion was erroneous. Novak v. Board of Equalization, 145 Neb. 664, 17 N. W. 2d 882. The second contention was that the questions presented and determined were not in issue before the defendant and hence could not be considered in the district court or here. We…
2Cases cited14 opinions
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- Wheeling Steel Corp. v. FoxSupreme Court of the United States · 1936
- Champlain Realty Co. v. Town of BrattleboroSupreme Court of the United States · 1922
- New York Ex Rel. Bank of Commerce v. Commissioners of TaxesSupreme Court of the United States · 1863
- Hays v. the Pacific Mail Steam-Ship Co.Supreme Court of the United States · 1855
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3Cited by3 opinions
- KK Appliance Co. v. Board of Tax EqualizationNebraska Supreme Court · 1957
- In Re Review of Assessment of Personal PropertyNebraska Supreme Court · 1953
- James v. HoganNebraska Supreme Court · 1951