VERVAECKE v. STATE

No. S-93-735.

529 N.W.2d 779 (1995)

247 Neb. 707

Donald M. VERVAECKE, Assignee of Lucille A. Vervaecke, individually and as Personal Representative of the Estate of Maurice M. Vervaecke, Deceased, Appellant, v. STATE of Nebraska and M. Berri Balka, Nebraska State Tax Commissioner, Appellees.

Supreme Court of Nebraska.

March 31, 1995.


Attorney(s) appearing for the Case

Michael McCormack, of McCormack, Cooney, Hillman & Elder, Omaha, for appellant.

Don Stenberg, Attorney General, and L. Jay Bartel, Lincoln, for appellees.

WHITE, C.J., CAPORALE, FAHRNBRUCH, LANPHIER, WRIGHT, and CONNOLLY, JJ., and BOSLAUGH, J., Retired.


FAHRNBRUCH, Justice.

Donald M. Vervaecke appeals a summary judgment that held the State of Nebraska, when it refunded an unintentional overpayment of an estate tax, was not required to pay interest from the date of the overpayment.

This appeal involves the interpretation of a statute, which is a question of law. As a result of our interpretation of Neb.Rev.Stat. § 77-2106.01 (Cum.Supp.1992), we reverse the judgment of the district court for Lancaster...

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