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AMERICAN EMPLOYERS v. DEPARTMENT OF LABOR

No. S-00-030.

617 N.W.2d 808 (2000)

260 Neb. 405

AMERICAN EMPLOYERS GROUP, INC., appellee, v. DEPARTMENT OF LABOR of the State of Nebraska and Fernando Lecuona III, Commissioner of Labor of the State of Nebraska, appellants, and Gary James Tucker, appellee.

Supreme Court of Nebraska.

September 22, 2000.

Attorney(s) appearing for the Case

John F. Sheaff and John H. Albin, Lincoln, for appellant Fernando Lecuona III.

Jeffrey A. Silver, Omaha, for appellee American Employers Group, Inc.

HENDRY, C.J., WRIGHT, CONNOLLY, GERRARD, STEPHAN, McCORMACK, and MILLER-LERMAN, JJ.

MILLER-LERMAN, J.

I. NATURE OF CASE

The Department of Labor of the State of Nebraska and Fernando Lecuona III, Commissioner of Labor of the State of Nebraska (collectively referred to as "the Department"), appeal from the memorandum and order of the district court for Douglas County. The district court reversed the decision of the Nebraska Appeal Tribunal and concluded that American Employers Group, Inc. (AEG), was an "employee leasing company" within the...

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