Taxation - Supreme Court Review
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Authors
Issue Date
1977
Volume
10
Issue
Type
Journal Article
Language
Keywords
Alternative Title
Abstract
FIRST PARAGRAPH(S)|During the 1975-1976 survey period the Nebraska Supreme Court authored one case of interest in the area of taxation. This case, Svoboda v. Hahn, reasserted the court's position on the issues of recovery of state or local taxes voluntarily paid and the judicial nature of a county board when passing on claims for refund of taxes.|The aforementioned case involved an action for declaratory judgment to determine the validity of a county board resolution allowing a credit against current or future county tax liability of a taxpayer who voluntarily paid a tax pursuant to a statute that was subsequently repealed as unconstitutional...
Description
Citation
10 Creighton L. Rev. 190 (1976-1977)
Publisher
Creighton University School of Law