Legal Opinion
JC Penney Co., Inc. v. Balka
Nebraska Supreme Court
Decided April 23, 1998No. S-97-071PublishedCited by 11 opinions
1Opinion of the CourtCaporale, J.
I. STATEMENT OF CASE
In seeking review by the Nebraska Court of Appeals, the respondent-appellant, State of Nebraska, through the Department of Revenue and the Tax Commissioner, M. Bern Balka, asserted, in summary, that the district court erred in reversing their assessment of a use tax against the petitionerappellee, J.C. Penney Company, Inc. The parties thereafter petitioned to bypass the Court of Appeals. We granted the petitions and, finding merit in the assigned error, reverse the judgment of the district court.
II. SCOPE OF REVIEW
Resolution of the case depends upon the interpretation of a…
2Cases cited19 opinions
- D. H. Holmes Co., Ltd. v. McNamaraSupreme Court of the United States · 1988
- Hoiengs v. County of AdamsNebraska Supreme Court · 1998
- Interstate Printing Co. v. Department of RevenueNebraska Supreme Court · 1990
- Sharper Image Corp. v. Department of TreasuryMichigan Court of Appeals · 1996
- Caswell v. AndersonCourt of Appeals of Georgia · 2000
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3Cited by11 opinions
- Hartwig v. OREGON TRIAL EYE CLINICNebraska Supreme Court · 1998
- Commissioner of Revenue v. J.C. Penney Co.Massachusetts Supreme Judicial Court · 2000
- Dell Catalog Sales L.P. v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 2008
- Martindale v. WeirNebraska Supreme Court · 1998
- Boruch v. NEBRASKA DEPT. OF HEALTHNebraska Court of Appeals · 2003
6 more not listed; retrieve them via the Exa API.