State v. Thacker, 286 Neb. 16

Thackers moved to Farnam, Nebraska, in 2011 and did not obtain state recognition for homeschooling until October 2011.
Public school calendar year began August 17, 2011; Thackers did not enroll children in a recognized school before recognition.
County court convicted both parents of five misdemeanor counts under § 79-201 for the period Aug 17–Oct 4, 2011.
District court reversed, holding that exemption procedures and calendar-year timing did not force enrollment in a recognized school before exemption.
State appeals under § 29-2315.01; the issue is whether § 79-201 requires attendance at a recognized school before exemption is effective and how hours must be completed.
Court concludes that exemption timing and start-of-year rules do not criminalize Thackers’ actions in the first year and remands for vacatur of convictions.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Whether § 79-201 requires attendance at a recognized school until exemption is effective	Thackers: only attendance when exempt school in session and minimum hours by year-end.	State: children must attend a legally recognized school each day of the calendar year until exemption recognized.	Thackers win; not required to enroll daily before exempt status is recognized.
Whether § 79-1601(3) fixes the effective date of an exemption upon receipt of the notarized statement	Thackers: effective date not clearly tied to receipt; governing statutes control.	State: effective date upon Department receipt of notice.	Ambiguity resolved in favor of Thackers; not plainly fixed by receipt rule.
Whether the evidence supports convictions or the district court properly vacated them	State: convictions supported by statutory requirements.	Thackers could complete minimum hours within the school year.	Convictions vacated and remanded; exemptions could satisfy hours requirement.

State v. Ramirez, 285 Neb. 203 (2013) (statutory interpretation and standard of review cited for law questions)
State v. Bree, 285 Neb. 520 (2013) (statutory construction principles applied to penal statutes)
State v. McCarthy, 284 Neb. 572 (2012) (strict construction of penal statutes; no adding missing terms)