Nebraska: Supreme Court citation practice | Citation rule(s)


Examples from Bethesda Found. v. Neb. Dep't of Soc. Serv., 243 Neb. 130, 498 N.W.2d 86 (1993)

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The Nebraska Department of Social Services is responsible for the administration of the medicaid program pursuant to Neb. Rev. Stat. § 68-1018 et seq. (Reissue 1990). In administering the program, the department reimburses medicaid-certified nursing home facilities for the cost of care to medicaid-eligible patients. The department determines payment or reimbursement rates for a nursing home based on allowable costs incurred by the facility. Payment for long-term-care services is set forth in 471 Neb. Admin. Code, § 12-011 et seq. (1987). Rates paid to long-term-care providers must be "reasonable and adequate to meet the costs which must be incurred by efficiently and economically operated facilities to provide services in conformance with state and federal laws, regulations, and quality and safety standards." 471 Neb. Admin. Code § 12-011.02.

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Since October 17, 1977, the Nebraska medicaid program has recognized depreciation as an allowable cost. The regulations also provide for the recapture of depreciation upon the sale of a long-term-care facility for a profit. Depreciation in 471 NAC 12-011.08D refers to real property only. A long term care facility which is sold for a profit and has received NMAP payments for depreciation, shall refund to the Department the lower of - 1. The amount of depreciation allowed and paid by the Department between July 1, 1976, and the time of sale of the property; or 2. The product of the ratio of depreciation paid by the Department since July 1, 1976, to the total depreciation accumulated by the facility (adjusted to total allowable depreciation under the straight-line method, if any other method has been used) times the difference in the sale price of the property over the book value of the assets sold. . . .

471 Neb. Admin. Code § 12-011.08D.

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This court has previously determined that the department's change in its depreciation recapture regulation did not have a retroactive effect and therefore could not violate a provider's right to due process. See H.H.N.H., Inc. v. Department of Soc. Servs., 234 Neb. 363, 451 N.W.2d 374 (1990). Bethesda is not entitled to conclude that its depreciation reimbursement was not subject to being recaptured upon the sale of its facilities, and it did not have a constitutionally protected property right in those reimbursements.

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Neb. Ct. R. App. Pract. 2-109, http://www.supremecourt.ne.gov/supreme-court-rules/1738/%C2%A7-2-109-briefs.

9. BRIEFS.

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C. General Rules for Preparation of Briefs.

In the preparation of the brief, the following general rules shall be observed:

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(4) Every reference to a reported case shall set forth the title thereof, the volume and page where found, the tribunal deciding the case, and the year decided. If the cited opinion is long, it shall also refer to the page where the pertinent portion of the opinion is found. Nebraska cases shall be cited by the Nebraska Reports and/or Nebraska Appellate Reports, but may include citation to such other reports as may contain such cases.

(5) If a current statute is relied upon, it must be cited from the last published revision or compilation of the statutes, or supplement thereto, if contained therein; if not contained therein, to the session laws wherein contained, or the legislative bill as enacted.

(6) Citations to textbooks, encyclopedias, and other works shall give the title, edition, year of publication, volume number, section, and page where found.