A court case is when one person or organization takes someone else to court because they think the other person has done something wrong to them. In the case of Nebraska v. One 1970 2-Door Sedan Rambler (Gremlin), Nebraska was suing (taking the owner of the car to court) because the owner of the car did not pay taxes the state of Nebraska said they owed. Nebraska thought the owner should have to pay some money because the car had been in the state for more than six months, and Nebraska said that means the owner should have paid them taxes. In the end, the court decided that the owner did not owe any money.