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LECUONA v. McCORD

No. S-03-1464.

699 N.W.2d 403 (2005)

270 Neb. 213

Fernando LECUONA III, Commissioner of Labor, appellee, v. Penny A. McCORD, appellant.

Supreme Court of Nebraska.

July 22, 2005.

Attorney(s) appearing for the Case

Chris A. Johnson, of Conway, Pauley & Johnson, P.C., Hastings, for appellant.

John H. Albin, Lincoln, and Thomas A. Ukinski, Valparaiso, for appellee.

HENDRY, C.J., WRIGHT, CONNOLLY, GERRARD, STEPHAN, McCORMACK, and MILLER-LERMAN, JJ.

GERRARD, J.

NATURE OF CASE

Penny A. McCord began receiving unemployment benefits in early 2003. She then began providing business consulting services through a corporation she formed for that purpose. She did not receive a salary for her services. After a random benefits accuracy investigation, the Nebraska Department of Labor (the Department) concluded that McCord had failed to accurately report earnings she received through the corporation and was obligated...

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