A-13-0269, Lyman-Richey Corp. (Appellant) v. Nebr. Dept. of Revenue
Lancaster County, District Court Judge Robert R. Otte
Attorney for Appellant: Nicholas K. Niemann, Matthew R. Ottemann (McGrath, North, Mullin & Kratz, PC, LLO)
Attorney for Appellee: L. Jay Bartel (Attorney General’s Office)
Civil Action: Appeal of Denial of Petition for Redetermination of Taxes
Action Taken by Trial Court: The district court affirmed the decision of the Department that Lyman-Richey’s petition for redetermination was not timely filed with the Department of Revenue.
Assignments of Error on Appeal: The appellant contends that the district court erred in failing to add the 3-day filing extension of Neb. Ct. R. Pldg. § 6-1106(e) to the time it had to file its petition for redetermination with the Department of Revenue and thereby concluding that its petition for redetermination was not timely filed under Neb. Rev. Stat. § 77-2709(7).