Houghton v. Nebraska Dept. of Rev.

Nebraska Supreme Court Online Library www.nebraska.gov/apps-courts-epub/ 04/09/2021 08:09 AM CDT - 188 - Nebraska Supreme Court Advance Sheets 308 Nebraska Reports HOUGHTON v. NEBRASKA DEPT. OF REV. Cite as

308 Neb. 188

Thomas and Pamela Houghton, husband and wife, appellants, v. Nebraska Department of Revenue, an agency of the State of Nebraska, and Tony Fulton, Tax Commissioner, appellees. ___ N.W.2d ___ Filed January 15, 2021. No. S-20-176. 1. Administrative Law: Judgments: Appeal and Error. In an appeal under the Administrative Procedure Act, an appellate court may reverse, vacate, or…