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UTELCOM, INC. v. EGR

Nos. S-01-874, S-01-875, S-01-876.

653 N.W.2d 846 (2002)

264 Neb. 1004

UTELCOM, INC., Appellant, v. Mary Jane EGR, Tax Commissioner of the State of Nebraska, et al., Appellees. U.S. Telecom, Inc., Appellant, v. Mary Jane Egr, Tax Commissioner of the State of Nebraska, et al., Appellees. Ucom, Inc., Appellant, v. Mary Jane Egr, Tax Commissioner of the State of Nebraska, et al., Appellees.

Supreme Court of Nebraska.

December 6, 2002.

Attorney(s) appearing for the Case

William E. Peters, of Peters & Chunka, P.C., L.L.O., Lincoln, for appellants.

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

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

CONNOLLY, J.

In this consolidated appeal, we determine how an automatic extension of time for filing a corporate income tax return affects the determination of when the 3-year limitation period for claiming a refund begins. Neb.Rev.Stat. § 77-2793(1) (Reissue 1996) requires that a taxpayer file a claim for an income tax refund within 3 years from the time the taxpayer filed its return. However, a department regulation states that "[a] return filed before the...

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