Sack v. State

This case involves the denial of an income tax refund claimed by Roger D. and Carole Anne Sack. The Sacks’ failure to timely protest a proposed assessment of a deficiency resulted in the proposed assessment becoming a final assessment. After paying the final assessment, the Sacks filed a petition against the State of Nebraska, the Nebraska Department of Revenue, and the Nebraska State Tax Commissioner (collectively the Department) in the district court for Lancaster County, seeking a tax refund pursuant to Neb. Rev. Stat. § 77-2798 (Reissue 1996). The Department demurred to the Sacks’…