Crow v. Nebraska Dept. of Rev.

Summary

The court affirmed the district court’s order upholding Allen Crow’s personal liability for Direct Media Marketing’s unpaid use taxes. It held that Crow failed to rebut the correctness of the tax assessment, intentionally and voluntarily failed to pay taxes while paying other creditors, and was not entitled to equitable relief because he showed no prejudice and laches was unavailable against the government enforcing a public right.