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.