LYMAN-RICHEY CORP. v. NE DEPT. OF REVENUE

No. A-13-269.

855 N.W.2d 814 (2014)

22 Neb. App. 412

LYMAN-RICHEY CORPORATION, appellant, v. NEBRASKA DEPARTMENT OF REVENUE et al., appellees.

Court of Appeals of Nebraska.

Filed October 7, 2014.


Attorney(s) appearing for the Case

Nicholas K. Niemann and Matthew R. Ottemann , of McGrath, North, Mullin & Kratz, P.C., L.L.O., for appellant.

Jon Bruning , Attorney General, and L. Jay Bartel for appellees.

Inbody, Chief Judge, and Irwin and Bishop, Judges.


Inbody, Chief Judge.

INTRODUCTION

The question presented in this appeal is the legal issue of whether the 3-day mailing rule set forth in Neb. Ct. R. Pldg. § 6-1106(e) applies to extend the 60-day period for a taxpayer to file a petition for redetermination with the Nebraska Department of Revenue (the Department) pursuant to Neb.Rev.Stat. § 77-2709(7) (Cum.Supp.2012). We conclude that it does not.

STATEMENT OF FACTS

On April 16...

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