653 N.W.2d 846 UTELCOM, INC., APPELLANT, v. MARY JANE EGR, TAX COMMISSIONER OF THE STATE OF NEBRASKA, ET AL., APPELLEES. U.S. TELECOM, INC., APPELLANT, v. MARY JANE EGR, TAX COMMISSIONER OF THE STATE OF NEBRASKA, ET AL., APPELLEES. UCOM, INC., APPELLANT, v. MARY JANE EGR, TAX COMMISSIONER OF THE STATE OF NEBRASKA, ET AL., APPELLEES. […]