Aline Bae Tanning v. Department of Revenue

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Aline Bae Tanning v. Department of Revenue

Additional Case Names

JB & Associates, Inc. v. Department of Revenue

Case Number
S-15-0643
S-15-0644
Call Date
March 4, 2016
Court Number
Lancaster
Case Summary

S-15-0643) Aline Bae Tanning, Inc., a Nebraska Corporation, Ashley Lynn's Inc., a Nebraska Corporation, Maple 110 Tanning LLC, A Nebraska Corporation, RSB LLC, a Nebraska Corporation, Tanning Horizons LLC, a Nebraska Corporation, Wilson Bonn LLC, A Nebraska corporation (Appellants) v. Nebraska Department of Revenue & Kimberly K. Conroy, Tax Commissioner

S-15-0644) JB & Associates., d/b/a Suntan City (Appellant) v. Nebraska Department of Revenue & Kimberly K. Conroy, Tax Commissioner

Lancaster County District Court, Judge Andrew R. Jacobson

Attorneys: Steve Grasz & Henry Wiedrich (Husch Blackwell LLP)(Appellants) --- L. Jay Bartel (Attorney General's Office)

Civil: Revenue

Proceedings below: The district court affirmed the Tax Commissioner's denials of several sales tax refund claims filed by Appellants. Appellants filed a Petition to Bypass the Court of Appeals which was granted by the Nebraska Supreme Court.

Issues: The district court erred in 1) holding Appellant's lack of standing to claim a refund of erroneously collected taxes un Neb. Rev. Stat. ' 77-2708(2)(b) and 2) failing to address the merits of Appellant's refund claims.