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AMERITAS LIFE INS. CORP. v. BALKA

No. S-98-648.

601 N.W.2d 508 (1999)

257 Neb. 878

AMERITAS LIFE INSURANCE CORP., appellee, v. M. Berri BALKA, Tax Commissioner, appellee, and R.J. Nuernberger, Lancaster County Treasurer, and Lancaster County, Nebraska, appellants.

Supreme Court of Nebraska.

October 15, 1999.

Attorney(s) appearing for the Case

Gary E. Lacey, Lancaster County Attorney, and Michael E. Thew, Lincoln, for appellants.

Norman Krivosha, Omaha, and David M. Williams, Lincoln, for appellee Ameritas Life Insurance Corp.

HENDRY, C.J., WRIGHT, CONNOLLY, GERRARD, STEPHAN, McCORMACK, and MILLER-LERMAN, JJ.

MILLER-LERMAN, J.

NATURE OF CASE

R.J. Nuernberger, Lancaster County treasurer, and Lancaster County, Nebraska, appeal the order of the district court for Lancaster County dated April 30, 1998, granting the summary judgment motion of Ameritas Life Insurance Corp. (Ameritas), appellee, and entering orders thereon, in which the court concluded that the Employment and Investment Growth Act (the Act), Neb.Rev.Stat...

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