Neb. Rev. Stat. § 27-301 : — COURTS; RULES OF EVIDENCEPRESUMPTIONS —301 - Rule 301. Presumptions in general TEXT PDF In all cases not otherwise provided for by statute or by these rules a presumption imposes on the party against whom it is directed the burden of proving that the nonexistence of the presumed fact is more probable than its existence. Neb. Rev. Stat. § 27-301 Laws 1975, LB 279, § 8.