S-21-0985 Phyllis Acklie (Appellant) v. Nebraska Department of Revenue (Appellee)
Appeal from the District Court for Lancaster County, Judge Lori Maret
Attorneys: Timothy L. Moll (Rembolt Ludtke Law Firm for Appellant) and L. Jay Bartel (Assistant Attorney General for Appellee)
Civil: Income tax determination
Proceedings below: The Nebraska Department of Revenue determined that Appellant was a resident of Nebraska for the tax years of 2010, 2011, 2012, 2013, and 2014 and assessed income tax deficiencies. On its own motion, the Nebraska Supreme Court ordered this case be removed from the docket of the Nebraska Court of Appeals and transferred to its docket.
Issues: The Appellant makes the following assignments of error: 1) The district court erred when it determined the Taxpayers were domiciled in Nebraska in 2010, 2011, 2012, 2013 and 2014; and 2) The district court erred when it determined the Taxpayers both maintained a permanent place of abode in Nebraska and spent in the aggregate more than six months in Nebraska in 2010, 2011, 2012, and 2013; 3) The district court erred when it determined that the Taxpayers were both resident individuals of Nebraska in 2010, 2011, 2012, 2013, and 2014; and 4) The district court erred when it affirmed the deficiencies in income tax asserted by the Department for 2010, 2011, 2012, 2013, and 2014.