I. Statutory Appeal with No Statutory Definition of the Scope of Review … A. The Present Rule … (1) Competent evidence … (2) Agency acceptance of testimony … (3) The record on appeal … (4) Sufficiency of evidence … B. A Comparison of the Nebraska Rule to the Federal Tests

II. Statutory Appeal with the Scope of Review Provided by Statute … A. De Novo Review in Taxation Matters … B. Statutory Interpretation Leading to De Novo Review … C. Various Statutory Tests Defining the Scope of Review … D. De Novo Review—A Critical View

III. The Petition in Error

IV. Conclusion