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OEA SENIOR CITIZENS, INC. v. COUNTY OF DOUGLAS

No. 37649.

185 N.W.2d 464 (1971)

186 Neb. 593

OEA SENIOR CITIZENS, INC., a Corporation, Appellant, v. COUNTY OF DOUGLAS, State of Nebraska, Appellee.

Supreme Court of Nebraska.

March 26, 1971.

Attorney(s) appearing for the Case

Eisenstatt, Higgins, Miller & Kinnaman, Omaha, for appellant.

Donald L. Knowles, County Atty., Arthur D. O'Leary, Chief Deputy Co. Atty., Harold H. Zabin, Paul F. Peters, Deputy Co. Attys., Omaha, for appellee.

Heard before WHITE, C. J., and CARTER, SPENCER, BOSLAUGH, SMITH, McCOWN and NEWTON, JJ.

SPENCER, Justice.

This is an appeal from the denial of tax exempt status to OEA Senior Citizens, Inc., for a retirement home for the aged operated by appellant, known as OEA Manor, hereinafter referred to as Manor. We affirm.

This case is essentially a retrial of the same issues presented in a 1961 case between the same parties. County of Douglas v. OEA Senior Citizens, Inc., 172 Neb. 696, 111 N.W.2d 719<...

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