Nebraska Supreme Court July 30, 1982, 44240 (NUCOR STEEL, ETC. v. Herrington)

McCown, J.

The plaintiff, Nucor Steel, filed a claim with the Tax Commissioner of the State of Nebraska for refund of state and local use taxes paid on its purchase and use of graphite electrodes in connection with the manufacture of steel. The Tax Commissioner denied the claim and Nucor appealed to the District Court for Lancaster County.