In re Interest of David M. et al.

knowingly, and voluntarily admits that he does not contest the
allegations being made against him. The court accepts respond
ent’s voluntary surrender of his license to practice law, finds
that respondent should be disbarred, and hereby orders him
disbarred from the practice of law in the State of Nebraska,
effective immediately. In view of the acceptance of respond
ent’s voluntary surrender, the motion for reciprocal discipline
and the application for temporary suspension are denied as
moot. Respondent shall forthwith comply with all terms of
Neb. Ct. R. § 3 316 of the disciplinary rules, and upon failure
to do so, he shall be subject to punishment for contempt of
this court. Accordingly, respondent is directed to pay costs
and expenses in accordance with Neb. Rev. Stat. §§ 7 114 and
7 115 (Reissue 2007) and Neb. Ct. R. §§ 3 310(P) and 3 323
of the disciplinary rules within 60 days after an order impos
ing costs and expenses, if any, is entered by the court.
Judgment of disbarment.
in re interest of david m. et al ., children under
18 years of age .
state of nebraska , appellee , v. herendira h., appellee ,
madison county, nebraska , intervenor-appellant,
and kate m. Jorgensen, intervenor-appellee .
814 N.W.2d 371
Filed May 18, 2012. 	No. S 10 968.
Petition for further review from the Court of Appeals, irwin,
cassel, and pirtle, Judges, on appeal thereto from the County
Court for Madison County, donna f. taylor, Judge. Judgment
of Court of Appeals affirmed.
Joseph M. Smith, Madison County Attorney, and Gail E.
Collins for intervenor appellant.
Harry A. Moore for intervenor appellee.
wright, 	connolly, 	stephan, 	mccormack 	and 	miller-
lerman, JJ.
IN RE INTEREST oF DAvID M. ET Al. 	867
Cite as 283 Neb. 867
Nebraska Supreme Court Online Library
www.nebraska.gov/apps-courts-epub/
11/01/2026 04:43 AM CST

per curiam.
Having reviewed the briefs and record and having heard oral
argument, we conclude on further review that the decision of
the Nebraska Court of Appeals in In re Interest of David M. et
al., 19 Neb. App. 399, 808 N.W.2d 357 (2012), is correct, and
accordingly, we affirm the decision of the Nebraska Court of
Appeals that reversed and remanded the ruling of the county
court.
affirmed.
heavican, C.J., not participating.
anthony, inc., a nebraska corporation, et al .,
appellants , v. city of omaha , a nebraska
municipal corporation, appellee .
813 N.W.2d 467
Filed May 18, 2012. 	No. S 11 421.
1. Constitutional Law: Ordinances: Appeal and Error. The constitutionality of
an ordinance presents a question of law, in which an appellate court is obligated
to reach a conclusion independent of the decision reached by the trial court.
2. Administrative Law: Statutes: Appeal and Error. The interpretation of statutes
and regulations presents questions of law, in connection with which an appellate
court has an obligation to reach an independent conclusion irrespective of the
decision made by the court below.
3. Municipal Corporations: Taxation: Statutes. Municipal corporations have no
power to impose taxes except such as is expressly conferred by or necessarily
implied from statute.
4. Taxation: Words and Phrases. An occupation tax is a tax upon the privilege of
doing business in a particular jurisdiction or upon the act of exercising, undertak
ing, or operating a given occupation, trade, or profession.
5. ____: ____. A sales tax is a tax upon the sale, lease, rental, use, storage, dis
tribution, or other consumption of all tangible personal property in the chain
of commerce.
6. Taxation: Proof. The legal incidence test requires a determination of who the law
declares has the ultimate burden of the tax.
7. Taxation. The legal incidence of a sales tax falls upon the purchaser, because it
is a tax upon the privilege of buying tangible personal property.
8. ____. The legal incidence of an occupation tax falls upon the retailer, because it
is a tax upon the act or privilege of engaging in business activities.
868 	283 NEbRASkA REPoRTS