CAPITOL CITY TELEPHONE v. DEPT. OF REVENUE

Nos. S-00-879, S-01-558.

650 N.W.2d 467 (2002)

264 Neb. 515

CAPITOL CITY TELEPHONE, INC., a Nebraska corporation, Appellant, v. NEBRASKA DEPARTMENT OF REVENUE, an agency of the State, and Mary Jane Egr, Tax Commissioner, Appellees. Aliant Communications Co., doing business as Alltel, a Delaware corporation, and Aliant Systems, Inc., doing business as Alltel, a Nebraska corporation, Appellees and Cross-Appellants, v. Nebraska Department of Revenue, an agency of the State of Nebraska, and Mary Jane Egr, Tax Commissioner, Appellants and Cross-Appellees.

Supreme Court of Nebraska.

August 9, 2002.


Attorney(s) appearing for the Case

Michael L. Schleich, of Fraser, Stryker, Meusey, Olson, Boyer & Bloch, P.C., Omaha, for appellant Capitol City Telephone, Inc., in No. S-00-879.

Don Stenberg, Attorney General, and L. Jay Bartel, Lincoln, for appellees Nebraska Department of Revenue and Mary Jane Egr in No. S-00-879.

Don Stenberg, Attorney General, and L. Jay Bartel, Lincoln, for appellants Nebraska Department of Revenue and Mary Jane Egr in No. S-01-558.

Paul M Schudel and Shannon L. Doering, of Woods & Aitken, L.L.P., Lincoln, for appellees Aliant Communications Co. and Aliant Systems, Inc., in No. S-01-558.

HENDRY, C.J., WRIGHT, CONNOLLY, GERRARD, STEPHAN, McCORMACK, and MILLER-LERMAN, JJ.


McCORMACK, J.

NATURE OF CASE

These consolidated cases involve appeals from the Nebraska Department of Revenue (the Department). Capitol City Telephone, Inc. (Capitol); Aliant Communications Co. (Aliant); and Aliant Systems, Inc. (Systems), were each audited and issued deficiency assessments by the Department.

ALIANT AND SYSTEMS PROCEDURE

Aliant filed a petition for redetermination and paid the alleged deficiency. Systems paid the alleged...

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