Justia Nebraska Supreme Court Opinion Summaries

The Supreme Court reversed in part and vacated in part the judgments of the district court in this action brought to levy execution against a condominium unit, holding that the district court erred by failing to sustain a motion to quash.McGill Restoration, Inc. obtained a breach of contract judgment against Lion Place Condominium Association and, together with its successor-in-interest, sought and obtained two writs of execution. Both of the writs directed the county sheriff to levy execution against a condominium unit owned by Michael Henery, one of the Association's members. Henery filed motions to quash those writs, but the district court overruled the motions. The Supreme Court vacated the second writ of execution and dismissed Henery's second appeal, holding (1) the district court erred by failing to sustain Henery's motion to quash; and (2) Henery's first appeal divested the district court of jurisdiction over subsequent proceedings. View "McGill Restoration, Inc. v. Lion Place Condominium Ass'n" on Justia Law

The Supreme Court dismissed this appeal from a second opinion of the court of appeals reversing the judgment of the district court affirming the county court's monetary judgment in favor of Richard Muller in this fence dispute action between Muller and John Weeder, holding that, as a result of Weeder's death, the court of appeals lacked jurisdiction to issue its opinion and mandate in the first appeal.After the district court affirmed, as modified, the judgment in favor of Muller, Weeder appealed. Weeder died while the case was pending in the court of appeals. Unaware of Weeder's death, the court of appeals reversed the judgment and remanded the matter for further proceedings. On remand, the county court again entered a monetary judgment in favor of Muller. The district court dismissed the second appeal for lack of jurisdiction based on Weeder's death. The Supreme Court remanded this matter to the court in which it was pending at the time of Weeder's death, holding that the court of appeals' opinion and mandate in the first appeal must be vacated as null and void and that this Court lacked jurisdiction over the second appeal. View "Muller v. Weeder" on Justia Law

The Supreme Court dismissed this appeal from an order of the county court granting summary judgment in favor of the decedent's girlfriend, Lori Miller, in this dispute over the decedent's house, which comprised the majority of his trust's value, holding that this Court lacked jurisdiction to decide the merits of this matter.In a trust, Michael Hassler, the decedent, devised his house to Miller and bequeathed the trust's residuary to his children in equal shares. The Trustee deeded the house to Miller and allocated inheritance tax resulting from the transfer to the trust's residuary. Plaintiffs, Hassler's children, brought this action against the Trustee and Miller, seeking a determination, among other things, that trust amendments resulted from Miller's undue influence and that the inheritance tax obligations created by the transfer be collected from Miller. The county court granted partial summary judgment for Miller, ordering that inheritance taxes and legal and administrative expenses be paid out of the trust's residuary. The Supreme Court dismissed Plaintiffs' appeal, holding that the apportionment order was not a final order, and therefore, this Court lacked jurisdiction to decide the merits of this matter. View "In re Hessler Living Trust" on Justia Law

The Supreme Court affirmed the judgment of the district court dismissing an action seeking to enjoin two members of a county board of commissioners from voting on an application for a conditional use permit (CUP), holding that the district court properly concluded that Plaintiffs lacked standing to bring the action.Plaintiffs, opponents of the CUP application, filed a complaint seeking an injunction and alleging, among other things, that two members of the county board of commissioners had conflicts of interest and should be enjoined from considering or voting on the CUP application. The district court ruled that Plaintiffs lacked standing to bring the action and dismissed the action. The Supreme Court affirmed, holding that Plaintiffs lacked standing to challenge the issuance of the CUP and that the district court properly dismissed the action for lack of subject matter jurisdiction. View "Preserve the Sandhills v. Cherry County" on Justia Law

The Supreme Court affirmed in part and reversed in part and remanded this matter for a new trial, holding that the district court erred in proceeding to a trial without a jury on Plaintiff's causes of action for breach of contract, breach of guaranty, and unjust enrichment.Plaintiff's brought this complaint against Defendants for, among other causes of action, forcible entry and detainer. The district court granted relief on the forcible entry and detainer claim, ordering restitution. After a bench trial, the district court heard the remaining causes of action and awarded damages to Plaintiff. The Supreme Court reversed in part, holding (1) Plaintiff's remaining causes of action were legal in nature, and the issues of fact that arose thereunder entitled Defendants to a jury trial unless waived; and (2) there was no waiver of Defendants' right to a jury trial. View "132 Ventures, LLC v. Active Spine Physical Therapy, LLC" on Justia Law

The Supreme Court reversed the judgment of the probate court denying a petition to assess state inheritance tax under Neb. Rev. Stat. 77-2002(1)(b) on real property that Decedents had deeded to their daughter (Daughter) decades prior while continuing to exercise control over and paying taxes on the property until they died, holding that the property was subject to Nebraska inheritance tax under section 77-2002(1)(b).Daughter brought this petition to assess state inheritance taxes on the subject real property. The county court concluded that the property should not be included in the Decedents' estate for purposes of inheritance tax because it was not "intended to take effect in possession or enjoyment, after his or her death." The Supreme Court reversed, holding (1) the stipulated facts showed that Decedents intended to retain possession and enjoyment of the property until death; and (2) therefore, the property was subject to Nebraska inheritance tax under section 77-2002(1)(b). View "In re Estate of Lofgreen" on Justia Law

The Supreme Court reversed the decision of the Tax Equalization and Review Commission (TERC) affirming the decision of the Lancaster County Board of Equalization affirming the valuations of the agricultural land owned by Mary and Brad Moser for the tax year 2020 but reversing the County Board's decisions for the 2018 and 2019 tax years, holding that TERC erred.For the tax years 2018 and 2019, TERC reduced the value of the Mosers' irrigated acres to equalize those acres with a nearby parcel of agricultural property. The Supreme Court (1) reversed TERC's decision to the extent it ordered that irrigated cropland on certain property be valued as drylands cropland for the 2018 and 2019 tax years, holding that TERC's conclusions as to this property was factually incorrect, was not supported by competent evidence, failed to conform to the law, and was unreasonable; and (2) otherwise affirmed, holding that there was no error was to the 2020 tax year valuation. View "Lancaster County Bd. of Equalization v. Moser" on Justia Law

The Supreme Court reversed in part the decision of the district court granting summary judgment in three cases consolidated for appeal involving foreclosures of construction liens under the Nebraska Construction Lien Act, Neb. Rev. Stat. 52-125 to 52-159, holding that summary judgment was proper but that an award of attorney fees was not.At issue in these appeals was whether equitable considerations made summary judgment improper, whether prejudgment interest was authorized in each case, and whether attorney fees were recoverable. The Supreme Court affirmed in part and reversed in part, holding (1) summary judgment was proper because there was no dispute that the supplier complied with the provisions of the Nebraska Construction Lien Act; (2) an award of prejudgment interest was authorized because the claims were liquidated; and (3) under the circumstances, there was no statutory authorization for an award of attorney fees. View "Echo Group, Inc. v. Tradesmen International" on Justia Law

The Supreme Court affirmed the order of the Tax Equalization and Review Commission (TERC) affirming the judgment of the Perkins County Board of Equalization dismissing a 2021 property valuation protest brought by Mid America Products/Wheatland Industries LLC (Wheatland) because it was not timely filed, holding that there was no error.Wheatland, which owned a real estate parcel in Perkins County, protested the Perkins County assessor's valuation for the 2021 tax year. The Board automatically dismissed the 2021 protest as a matter of law. TERC affirmed, concluding that the Board correctly dismissed Wheatland's protest because the protest had not been timely filed. The Supreme Court affirmed, holding that because Wheatland's protest was filed after the statutory June 30 deadline, the Board properly dismissed the protest of the 2021 property valuation. View "Mid America Agri Products v. Perkins County Bd. of Equalization" on Justia Law

The Supreme Court affirmed the judgment of the district court finding that the Nebraska Real Estate License Act, Neb. Rev. Stat. 81-885.01 to 81-885.55, barred Choice Homes, LLC's claims regarding a failed purchase agreement, holding that the district court did not err.Choice attempted to buy certain real estate from Owners in order to sell it to Buyers, but after the closing failed, Buyers purchased the property directly from Owners. Choice brought this action seeking damages related the purchase claims. Choice also asserted a defamation claim stemming from an online review posted by Buyers. The district court granted summary judgment against Choice. The Supreme Court affirmed, holding (1) the Act barred Choice's nondefamation claims; and (2) Choice was not defamed by the review at issue because it did not state or imply a false statement of fact. View "Choice Homes v. Donner" on Justia Law