SIEVERS, Judge.
Joseph Connor was convicted of theft by unlawful taking in the district court for Sarpy County and sentenced to a term of 1 to 3 years' imprisonment. He argues that the value of the items he stole was not established by sufficient evidence and that his sentence was excessive. We find that the State's evidence of value was insufficient to support the gradation of the offense for which Connor was sentenced, and therefore, we remand the cause to the trial...
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