Legal Opinion
Pepsi Cola Bottling Co. v. Peters
Nebraska Supreme Court
Decided November 24, 1972No. 38432PublishedCited by 6 opinions
1Opinion of the CourtBoslaugh, J.
This proceeding was commenced by the filing of claims for refund of sales taxes paid to the State of Nebraska upon certain bottles, cartons, and shells sold to the plaintiffs by various manufacturers or suppliers. The Tax Commissioner determined the plaintiffs were not entitled to a refund of the taxes. The plaintiffs then filed their petition for review in the district court pursuant to section 77-27,127, R. R. S. 1943.
The district court found the plaintiffs were not entitled to a refund of the taxes and affirmed the order of the Tax Commissioner. The plaintiffs appeal.
The plaintiffs are…
2Cases cited3 opinions
- District of Columbia v. Seven-Up Washington, Inc.Court of Appeals for the D.C. Circuit · 1954
- Consumers Co-Operative Ass'n v. State Commission of Revenue & TaxationSupreme Court of Kansas · 1953
- Shear v. County Board of CommissionersNebraska Supreme Court · 1972
3Cited by6 opinions
- Interstate Printing Co. v. Department of RevenueNebraska Supreme Court · 1990
- Coca Cola Bottling of Northampton v. Commr. of RevenueMassachusetts Supreme Judicial Court · 1985
- East Texas Oxygen Co. v. StateCourt of Appeals of Texas · 1984
- Associated Beverage Co. v. Board of EqualizationCalifornia Court of Appeal · 1990
- American Stores Packing Co. v. PetersNebraska Supreme Court · 1979
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