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COUNTY OF DOUGLAS v. OEA SENIOR CITIZENS, INC.

Nos. 34956, 35055.

111 N.W.2d 719 (1961)

172 Neb. 696

COUNTY OF DOUGLAS, State of Nebraska and Joseph Stolinski, County Assessor of Douglas County, Nebraska, Appellees, v. OEA SENIOR CITIZENS, INC., Appellant, Methodist Memorial Homes, Inc., Presbyterian Welfare Foundation, Inc., dba Clark Jeary Memorial Manor, and Sarah Ann Hester Memorial Home, Amici curiae. OEA SENIOR CITIZENS, INC., a Corporation, Appellant, v. COUNTY OF DOUGLAS, State of Nebraska and Joseph Stolinski, County Assessor of Douglas County, Nebraska, Appellees.

Supreme Court of Nebraska.

November 17, 1961.

Attorney(s) appearing for the Case

No. 34956:

Frank C. Heinisch, Eisenstatt & Lay, Omaha, for appellant.

John J. Hanley, County Atty., John C. Burke, Deputy County Atty., Arthur D. O'Leary, Tax Atty., William F. Ryan, Omaha, for appellees.

Kenneth H. Dryden, Kearney, Joseph Emmert, Omaha, Wade Stevens, McCook, for amici curiae.

No. 35055:

Eisenstatt & Lay, Omaha, for appellant.

John J. Hanley, County Atty., Arthur D. O'Leary, Tax Atty., Omaha, for appellees.

Heard before SIMMONS, C. J., and CARTER, MESSMORE, YEAGER, SPENCER, BOSLAUGH and BROWER, JJ.

YEAGER, Justice.

Here are two actions both of which are so related to the same subject and the same parties as to permit them to be regarded as a single action calling for adjudication upon but one basic theory of relief. The first one, numerically speaking, contains the basic theory and the second may well be said to be secondary and incidental to the first.

In the first action the County of Douglas, State of Nebraska, and Joseph Stolinski, County Assessor...

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