In re Estate of Shell

Nebraska Advance Sheets IN RE ESTATE OF SHELL 791 Cite as

290 Neb. 791

that stipulation was equivalent of pretrial order and that party which stipulated to issues to be tried could not complain on appeal that other issues should have been included). We conclude that ADM is bound by its stipulation to limit the issues in this matter—including on appeal—to its entitle- ment to the claimed 2010 personal property tax exemption, thereby excluding consideration of the issue regarding the hearing officer on appeal. In any event, given the clear pro- visions of the Act and implementing regulations…