Justia Nebraska Supreme Court Opinion Summaries

The Supreme Court affirmed the order of the district court finding that the production of aggregate by Ash Grove Cement Company qualified as "processing" under the Nebraska Advantage Act (NAA), Neb. Rev. Stat. 77-5701 to 77-5735, and finding that Ash Grove's aggregate production did not qualify as "manufacturing" under the NAA, holding that the appeals in this case were without merit.Because Lyman-Richey, which sold aggregate products used for things like manufacturing concrete, was wholly owned by Ash Grove, Ash Grove was eligible to include Lyman-Richey in its application for NAA tax incentives. At issue in this case was whether the district court erred in (1) finding that aggregate production locations were not engaged in "manufacturing" under the NAA; (2) denying Lyman-Richey's claims for overpayment of sales and use tax based on the manufacturing machinery or equipment exemption; and (3) finding the aggregate production locations were engaged in "processing" under the NAA. The Supreme Court affirmed, holding (1) although Ash Grove did not engage in "manufacturing" when it produced aggregate without crushing, it did engage in the qualified business of "processing" under the NAA; and (2) Lyman-Richey failed to prove entitlement to overpayment of sales and use tax based on the manufacturing machinery and equipment exemption. View "Ash Grove Cement Co. v. Nebraska Department of Revenue" on Justia Law

The Supreme Court affirmed the order of the district court granting in part judgment notwithstanding a jury verdict (JNOV) in favor of American Family Insurance Company on Valley Boys, Inc.'s complaint alleging that American Family failed to pay the full amounts due under postloss assignments of insurance proceeds, holding that the district court did not err in finding that eight of Valley Boys' nine assignments were unenforceable.In 2014, nine homeowners sustained property damage in a hailstorm. The properties were insured under a homeowner's insurance policy issued by American Family. The homeowners assigned their proceeds under the insurance policies to Valley Boys, a roofing company. Eight of the assignments incorporated a Customer Service Agreement (CSA). Valley Boys, as assignee, later filed suit against American Family for failing to pay the full amount of repair and/or replacement costs due under the policies. The jury returned a verdict for Valley Boys. American Family moved for JNOV, arguing that the assignments were unenforceable. The court granted the motion as to the claims based on the eight assignments that incorporated the CSA. The Supreme Court affirmed, holding that the assignments were unenforceable under general contract principles. View "Valley Boys, Inc. v. American Family Insurance Co." on Justia Law

The Supreme Court affirmed the judgment of the district court dismissing Plaintiff's complaint brought under 42 U.S.C. 1983 alleging that officials within the Nebraska Department of Correctional Services (DCS) violated his federal constitutional rights in the calculation of his parole eligibility, holding that the district court did not err in dismissing the complaint for failure to state a claim.In his complaint, Plaintiff alleged that officials within the Nebraska Department of Correctional Services (DCS) violated his federal constitutional rights in calculating his parole eligibility date. In dismissing the complaint, the district court found that the United States Supreme Court's decision in Wilkinson v. Dotson, 544 U.S. 74 (2005), precluded him from bringing his complaint because he challenged the fact or duration of his confinement. The Supreme Court affirmed, holding that Plaintiff failed adequately to allege that DCS violated his federal constitutional rights in any respect. View "Schaeffer v. Frakes" on Justia Law

The Supreme Court affirmed the order of the district court finding Corey Braun in willful contempt of court for failing to hold his ex-wife, Jennifer Braun, harmless from joint mortgage debt on the marital home Corey was awarded in the parties' divorce decree, holding that there was no clear error in the court's factual findings and no abuse of discretion in the court's determination of contempt and the imposition of the sanction in this case.Six years after the divorce, Jennifer filed a pleading alleging that Corey had willfully failed to hold her harmless from the mortgage debt on the home and asked that Corey be held in contempt of court. The trial court found Corey in willful contempt of court. As a sanction, the court imposed a delayed jail sentence and a purge plan that allowed Corey to purge himself of contempt by either refinancing the mortgage in his own name by a certain date or selling the property. The Supreme Court affirmed, holding that the trial court did not err in determining that Corey's conduct violated the hold harmless provision in the decree and in ordering that he either refinance the mortgage or sell the home. View "Braun v. Braun" on Justia Law

The Supreme Court affirmed the determination of the district court that Defendant committed an aggravated offense and was thus subject to lifetime registration under the Sex Offender Registration Act (SORA), holding that the district court did not err.Defendant pleaded no contest to first degree sexual assault and another related charge. After accepting the pleas, the district court found that Defendant committed an aggravated offense under SORA and was thus subject to a lifetime registration obligation. The Supreme Court affirmed, holding that the district court did not err by determining that Defendant committed an aggravated offense and was therefore required to register under SORA for life. View "State v. Wilson" on Justia Law

The Supreme Court affirmed Defendant's conviction of one count of burglary and one count of theft by receiving stolen property, holding that Defendant's assignments of error were without merit.Specifically, the Supreme Court held (1) the district court did not err in denying Defendant's motion to suppress evidence discovered in a warrantless search of a backpack Defendant discarded in a ditch; (2) the district court did not err in admitting the State's evidence pertaining to the value of the stolen property; and (3) the district court did not err in overruling Defendant's motion to dismiss the charge of theft by receiving stolen property. View "State v. Dixon" on Justia Law

The Supreme Court affirmed the decision of the district court affirming the decision of the Tax Commissioner denying Plaintiff's petition for redetermination of a sales tax deficiency assessment issued to Plaintiff by the Nebraska Department of Revenue, holding that there was no merit to Plaintiff's assignments of error.At issue on appeal was whether the district court erred in upholding the Department's determination that Plaintiff must pay sales or use tax on building materials it purchased and also must remit sales tax when it bills its customers for the same building materials once those materials are annexed to real property in the course of Plaintiff's "furnishing, installing, or connecting" of mobile telecommunications services under Neb. Rev. Stat. 77-2701.16(2)(e), even though Plaintiff used the previously taxed building materials to perform work for its customers. The Supreme Court affirmed, holding that there is no conflict between section 77-2701.16(2), which allowed Plaintiff to pay sales tax as a consumer, and section 77-2701.16(w)(e), which required Plaintiff to pay tax on the gross receipts it earned in the furnishing, installing, or connecting of mobile telecommunications services using those previously taxed goods. View "Diversified Telecom Services v. State" on Justia Law

The Supreme Court affirmed the district court's dismissal of the Tax Equalization and Review Commission (TERC) in this action in which Plaintiff argued that TERC failed to adhere to the Supreme Court's mandate in a prior appeal and that, as a result, the Custer County assessor recorded the taxable value of his property incorrectly, holding that the district court did not err in dismissing the declaratory judgment action.Plaintiff filed a lawsuit against the assessor and the TERC seeking an order declaring the meaning of the Supreme Court's prior opinion and directing the assessor to record the taxable value Plaintiff understood the prior opinion to require. The district court dismissed the TERC as a party and concluded that it did not have authority to enter a declaratory judgment. The Supreme Court affirmed, holding that the district court correctly declined to enter a declaratory judgment because mandamus was a superior remedy to declaratory judgment in this situation. View "Cain v. Lymber" on Justia Law

The Supreme Court affirmed the order of the district court granting summary judgment against a real estate agency on its complaint against the seller and buyers of certain property for breach of an exclusive listing agreement and tortious interference with a contract, business relationship, or expectation, holding that summary judgment was properly granted.The sale of the property occurred after the listing period and after the protection period of the agreement, and no commission was paid. The negotiations for the sale were conducted directly between the seller and buyers, with the real estate agent's knowledge. The district court granted Defendants' motions for summary judgment. On appeal, the real estate agency argued that summary judgment was inappropriate because the district court held the summary judgment hearing before the real estate company had conducted depositions. The Supreme Court affirmed, holding (1) the district court did not prematurely address Defendants' motions for summary judgment; and (2) the district court erred in awarding attorney fees. View "George Clift Enterprises, Inc. v. Oshkosh Feedyard Corp." on Justia Law

The Supreme Court reversed the decision of the court of appeals reversing the judgment of the district court granting summary judgment in favor of a convenience store in this personal injury action, holding that the convenience store was entitled to summary judgment as a matter of law.This action arose from an accident between a pickup truck and a pedestrian in the parking lot of the convenience store. The pedestrian sued the convenience store alleging that the accident was caused by a dangerous condition on the property. In granting summary judgment for the convenience store, the district court found that the driver's negligence was not reasonably foreseeable. The court of appeals reversed. The Supreme Court reversed, holding (1) the convenience store's liability was governed by premises liability jurisprudence; and (2) the third element of the premises liability test could not be satisfied, and the pedestrian's claim against the convenience store failed as a matter of law. View "Sundermann v. Hy-Vee, Inc." on Justia Law