S-23-0060 Allen Crow (Appellee) v. Nebraska Department of Revenue (Appellee)
Appeal from District Court for Lancaster County, Judge Lori A. Maret
Attorneys: Robert B. Creager (Anderson, Creager & Wittstruck, P.C. LLO for Appellant) and L. Jay Bartel (Asst. Attorney General for Appellee).
Civil: Corporate Taxes
Proceedings below: The district court affirmed the Tax Commissioner’s order that Appellant was personally liable for the use taxes of his former company. On its own motion, the Supreme Court ordered this case to be transferred from the docket of the Court of Appeals to its docket.
Issues: Appellant makes the following assignments of error: 1) The District Court erred in holding that DMM did not rebut the presumption of correctness applicable to the use tax assessment against DMM; 2) The District Court erred in holding the evidence was sufficient to determine that Crow willfully failed to pay the use tax of DMM; and 3) The District Court erred in failing to find that the unreasonable delay in processing the appeal of DMM and in assessing Crow as a responsible officer, equitably estopped the NDOR from later assessing the liability against DMM or Crow personally.