Nebraska Supreme Court April 23, 1998, S-97-071 (JC Penney Co., Inc. v. Balka)

Caporale, J.

I. STATEMENT OF CASE

In seeking review by the Nebraska Court of Appeals, the respondent-appellant, State of Nebraska, through the Department of Revenue and the Tax Commissioner, M. Bern Balka, asserted, in summary, that the district court erred in reversing their assessment of a use tax against the petitionerappellee, J.C. Penney Company, Inc.