Introduction to Basic Legal Citation - access-to-law home

THEREFORE, IT IS ORDERED that, effective immediately, proper pinpoint citations to
opinions decided by this Court after January 1, 1998, shall be in the form shown in the
following example:
Doe v. Roe, 1998 MT 12, 44-45, 286 Mont. 175, 989 P.2d 1312
In all other respects, the Court’s order filed December 16, 1997, shall remain unchanged.
Nebraska: Supreme Court citation practice | Citation rule(s)
204
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Examples from Bethesda Found. v. Neb. Dep't of Soc. Serv., 243 Neb. 130, 498
N.W.2d 86 (1993)
. . . .
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.
. . . .
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.
. . . .
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