Nebraska Supreme Court March 3, 2000, S-98-991 (Lyman-Richey Corp. v. Nebraska Department of Revenue)

McCormack, J.

NATURE OF CASE

This is an action involving a denial by the Nebraska Department of Revenue (the Department) of a sales and use tax refund claim against the Department; M. Berri Balka, Nebraska Tax Commissioner; and the State of Nebraska. Lyman-Richey Corporation appeals from the order of the district court for Lancaster County upholding the Department’s denial of the refund claim.