Justia Nebraska Supreme Court Opinion Summaries

Articles Posted in Non-Profit Corporations

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Falls City Economic Development and Growth Enterprise, Inc. (EDGE), a Nebraska nonprofit corporation, provided economic development services to the City of Falls City, Nebraska. Plaintiff, a Nebraska citizen, sought records relating to a specific economic development project in which EDGE was involved. EDGE denied the request on the basis that it was not a public entity and that its records were not public records. Plaintiff subsequently filed a complaint and motion for a writ of mandamus to compel production of the requested documents. The district court granted the writ, with the exception of certain documents it determined to be privileged. The Supreme Court vacated and reversed the writ of mandamus, holding that EDGE was not the functional equivalent of an agency, branch, or department of Falls City as a matter of law, and therefore, EDGE’s records requested by Plaintiff were not “public records” within the meaning of Neb. Rev. Stat. 84-712 and 84-712.01. Remanded with directions to dismiss. View "Frederick v. City of Falls City" on Justia Law

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Appellees, three Nebraska non-profit organizations and a resident taxpayer, brought an action against the Nebraska Liquor Control Commission and its director, seeking a declaration that the Commissioner's regulations were illegal and void because the Commission had exceeded its authority under the Nebraska Liquor Control Act by classifying flavored malt beverages as beer rather than spirits, which were taxed at a much higher rate under the Act. The district court concluded (1) Appellees had standing to challenge the Commission's regulation, and (2) the flavored malt beverages were spirits under the Act. The Supreme Court affirmed, holding (1) the court correctly concluded that the taxpayer had taxpayer standing to assert this claim, and therefore, it was unnecessary for the Court to consider whether the nonprofits also had standing; and (2) the Commission exceeded its statutory authority by classifying and taxing flavored malt beverages as beer, as the Act unambiguously required flavored malt beverages to be classified as spirits. View "Project Extra Mile v. Neb. Liquor Control Comm'n" on Justia Law