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OMAHA EXPOSITION v. NE STATE RACING COM'N

No. S-19-020.

949 N.W.2d 183 (2020)

307 Neb. 172

OMAHA EXPOSITION AND RACING, INC., appellee, v. NEBRASKA STATE RACING COMMISSION et al., appellees, and Hall County Livestock Improvement Association and Nebraska Thoroughbred Breeders Association, appellants.

Supreme Court of Nebraska.

Filed September 18, 2020.

Attorney(s) appearing for the Case

Cathy S. Trent-Vilim , John M. Walker , and Daniel J. Waters , of Lamson, Dugan & Murray, L.L.P., Omaha, for appellant Hall County Livestock Improvement Association.

O. William VonSeggern , Grand Island, for appellant Nebraska Thoroughbred Breeders Association.

Christopher D. Jerram , Omaha, Raymond E. Walden , and Michael T. Gibbons , Omaha, of Woodke & Gibbons, P.C., L.L.O., for appellee Omaha Exposition and Racing, Inc.

Tara Tesmer Paulson , of Rembolt Ludtke, L.L.P., Lincoln, for appellee Nebraska Horsemen's Benevolent and Protective Association, Inc.

Heavican, C.J., Miller-Lerman, Cassel, Stacy, Funke, Papik, and Freudenberg, JJ.

This case concerns moneys accumulated from deductions of horseracing wagers under Neb. Rev. Stat. §§ 2-1207(2) (Cum. Supp. 2018) and 2-1207.01 (Reissue 2012) for the promotion, support, and preservation of agriculture and horse breeding in Nebraska. Pursuant to a request from the Nebraska Thoroughbred Breeders Association (NTBA...

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