S-17-0319 Woodmen of the World Life Insurance Society, a Nebraska Not for Profit Fraternal Benefit Society (Appellant) v. Nebraska Department of Revenue, an agency of the State of Nebraska, and Tony Fulton, Tax Commissioner (Appellees)
Lancaster County, Judge Andrew Jacobsen
Attorneys: Mark E. Novotny, John M. Walker, Daniel J. Hassing (Lamson Dugan & Murray LLP) (for Appellant) --- L. Jay Bartel (Attorney General’s Office)
Civil: Request for exemption from Nebraska sales and use tax and claim for refund of sales and use tax.
Proceedings below: The Tax Commissioner denied a petition for redetermination of an application for exemption from Nebraska sales and use tax and a claim for refund of sales and use tax filed by Appellant. The district court found Appellant was not exempt. Appellant filed a Petition to Bypass the Court of Appeals. The State filed a joinder stating it supported direct review by the Nebraska Supreme Court. The petition was granted by the Nebraska Supreme Court.
Issues: 1. The District Court erred in failing to properly interpret § 44-1095 to mean that Woodmenlife is exempt from the sales and use taxes. 2. The District Court erred in not addressing Woodmenlife's claim for a refund for sales and use taxes that it had paid and in not awarding a refund for the amount paid. 3. The District Court erred in failing to conclude that the NDOR's shift in rationale deprived Woodmenlife of notice of the issues to be decided and therefore denied Woodmenlife Due Process. 4. The District Court erred in affirming the hearing officer's refusal to allow the testimony of Professor Edward Morse.