Concordia Teachers College v. Nebraska Department of Labor

Ensz, D.J.

Plaintiff-appellant, Concordia Teachers College (Concordia), sought a determination from the Nebraska Department of Labor (Labor) concerning Concordia’s liability for unemployment insurance tax contributions under Neb. Rev. Stat. § 48-604(6)(g)(l)(ii) (Reissue 1988) (now renumbered as § 48-604(6)(g)(i)(B) (Cum. Supp. 1996); see 1994 Neb. Laws, L.B. 1337). Following an administrative hearing, Labor determined Concordia did not qualify for tax-exempt status. Concordia sought review of Labor’s ruling by the district court for Lancaster County. Acting on a stipulated motion, the court…