CROW v. NEBRASKA DEPT. OF REV.

No. S-23-060.

316 Neb. 154

ALLEN CROW, Appellant, v. NEBRASKA DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Nebraska.

Filed March 15, 2024.


Attorney(s) appearing for the Case

Robert B. Creager , of Anderson, Creager & Wittstruck, P.C., L.L.O., for appellant.

Michael T. Hilgers , Attorney General, and L. Jay Bartel for appellee.

HEAVICAN, C.J., MILLER-LERMAN, CASSEL, STACY, FUNKE, PAPIK, and FREUDENBERG, JJ.


I. NATURE OF CASE

In 2007, the Nebraska Department of Revenue (Department) assessed a tax deficiency against Direct Media Marketing, Inc. (Direct Media), and Direct Media filed a protest and petition for redetermination. Direct Media did not request a hearing, nor did it make a payment to the Department. Years passed without a hearing...

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