Plaintiff brought suit to enjoin the collection of a state tax on intangibles consisting of stocks held by plaintiff in domesticated foreign corporations. The lower court enjoined the defendant, a county treasurer, from collecting the tax. On appeal, held, reversed, three judges dissenting. A foreign corporation which has complied with the Nebraska domestication statute is a foreign corporation for purposes of the Nebraska intangibles tax. Omaha Nat. Bank v. Jensen, (Neb. 1953) 58 N.W. (2d) 582.
J. D. Voss S.Ed.,
Corporations - Effect of Domestication Statute on Foreign Corporations,
Mich. L. Rev.
Available at: https://repository.law.umich.edu/mlr/vol52/iss3/9