Farmers Cooperative v. State of Nebraska

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Farmers Cooperative v. State of Nebraska

Additional Case Names

Frontier Cooperative Company v. State of Nebraska

Case Number
S-16-0312
S-16-0313
Call Date
January 3, 2017
Court Number
Lancaster
Case Summary

S-16-0312, Farmers Cooperative (Appellant) v. State of Nebraska, Department of Revenue, and Leonard J. Sloup, acting Tax Commissioner of the State of Nebraska

Lancaster County District Court, Hon. Andrew R. Jacobsen

Attorneys: Thomas E. Jeffers and Andrew C. Pease (Crosby Guenzel LLP) for the Appellant; Douglas J. Peterson (Attorney General) and L. Jay Bartel (Assistant Attorney General) for the Appellees

Civil: Tax refund

Proceedings below: The Department of Revenue ('Department') partially denied one of Farmers' tax refund claims and completely denied the other. Farmers appealed to the district court, which affirmed the Department's partial denial and reversed the complete denial.

Issue: Whether the district court erroneously interpreted the meaning of 'depreciable repairs or parts,' in construing Neb. Rev. Stat. ' 77-2708.01.