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SOUTHEAST FIRE DEPT. v. DEPT. OF REVENUE

No. S-95-431.

560 N.W.2d 436 (1997)

251 Neb. 852

SOUTHEAST RURAL VOLUNTEER FIRE DEPARTMENT, a Nebraska nonprofit corporation, et al., Appellants, v. NEBRASKA DEPARTMENT OF REVENUE, CHARITABLE GAMING DIVISION, and M. Berri Balka, Nebraska State Tax Commissioner, Appellees.

Supreme Court of Nebraska.

February 28, 1997.

Attorney(s) appearing for the Case

Barry L. Hemmerling, of Jeffrey, Hahn, Hemmerling & Zimmerman, P.C., Lincoln, for appellants.

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

WHITE, C.J., CAPORALE, WRIGHT, CONNOLLY, and GERRARD, JJ., and BUCKLEY, District Judge.

CAPORALE, Justice.

I. STATEMENT OF CASE

These consolidated appeals arise under the provisions of the Administrative Procedure Act, Neb.Rev.Stat. §§ 84-901 through 84-920 (Reissue 1994 & Cum.Supp.1996), the Nebraska Bingo Act, Neb.Rev.Stat. §§ 9-201 through 9-266 (Reissue 1991 & Cum.Supp. 1996), and the Nebraska Pickle Card Lottery Act, Neb.Rev.Stat. §§ 9-301 through 9-356...

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