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COMMISSIONER OF LABOR v. LYRIC CO. INC.

No. 85-960.

397 N.W.2d 32 (1986)

224 Neb. 190

COMMISSIONER OF LABOR, State of Nebraska, Appellee, v. LYRIC COMPANY, INC., Appellant.

Supreme Court of Nebraska.

December 5, 1986.

Attorney(s) appearing for the Case

Lisa C. Lewis of Byrne, Rothery, Lewis, Bedel & Tubach, Omaha, for appellant.

Jerry D. Slominski, Lincoln, for appellee.

KRIVOSHA, C.J., and BOSLAUGH, WHITE, HASTINGS, CAPORALE, SHANAHAN, and GRANT, JJ.

WHITE, Justice.

This is an appeal from the Lancaster County District Court. The appellant, Lyric Company, Inc., was assessed unemployment taxes from September 1, 1983, through June 30, 1984. The unemployment insurance tax administrator found that Lyric did not meet the requirements for exemption from the payment of taxes set out under Neb.Rev.Stat. § 48-604(5) (Reissue 1984). Lyric appealed to the Nebraska Appeal Tribunal...

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