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ACKLIE v. NEBRASKA DEPT. OF REVENUE

No. S-21-985.

982 N.W.2d 228 (2022)

313 Neb. 28

Phyllis ACKLIE, individually and as Personal Representative of the Estate of Duane Acklie, deceased, appellant, v. NEBRASKA DEPARTMENT OF REVENUE, a Nebraska administrative agency, and Tony Fulton, in his capacity as the State Tax Commissioner for the State of Nebraska, appellees.

Supreme Court of Nebraska.

Filed December 9, 2022.

Attorney(s) appearing for the Case

Timothy L. Moll , Lincoln, of Rembolt Ludtke, L.L.P., for appellant.

Douglas J. Peterson , Attorney General, and L. Jay Bartel , Lincoln, for appellees.

Miller-Lerman, Cassel, Stacy, Funke, Papik, and Freudenberg, JJ., and Marsh, District Judge.

INTRODUCTION

The primary issue in this Administrative Procedure Act appeal is whether the taxpayers proved that they abandoned their domicile in Nebraska and acquired a domicile in Florida. The Tax Commissioner and the district court concluded that the taxpayers failed to meet their burden of proof. Because competent evidence...

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