650 N.W.2d 467 CAPITOL CITY TELEPHONE, INC., A NEBRASKA CORPORATION, APPELLANT, v. NEBRASKA DEPARTMENT OF REVENUE, AN AGENCY OF THE STATE, AND MARY JANE EGR, TAX COMMISSIONER, APPELLEES. ALIANT COMMUNICATIONS CO., DOING BUSINESS AS ALLTEL, A DELAWARE CORPORATION, AND ALIANT SYSTEMS, INC., DOING BUSINESS AS ALLTEL, A NEBRASKA CORPORATION, APPELLEES AND CROSS-APPELLANTS, v. NEBRASKA DEPARTMENT […]