- 29 -                                                  
            See Ashland State Bank v. Elkhorn Racquetball, Inc., 520 N.W.2d                            
            189, 194 (Neb. 1994); Marvin E. Jewell & Co. v. Thomas, 434                                
            N.W.2d 532, 534 (Neb. 1989).  A party claiming accommodation                               
            party status under Nebraska law bears the burden of proving its                            
            right to that status.  See Rule 142(a); Marvin E. Jewell & Co. v.                          
            Thomas, supra at 536.                                                                      
                        1.  FirsTier Note                                                              
                  Neb. Rev. Stat. U.C.C. section 3-419(a) and its predecessor                          
            require that both the accommodated party and the accommodation                             
            party be parties to the instrument.  We are aware of no cases                              
            that have held otherwise.                                                                  
                  The Court of Appeals for the Eighth Circuit, to which an                             
            appeal in this case would lie, has addressed specifically the                              
            elements necessary to qualify as an accommodation party under                              
            former Neb. Rev. Stat. section 3-415(1).  See Pioneer Ins. Co. v.                          
            Gelt, 558 F.2d 1303, 1310-1311 (8th Cir. 1977).  In Pioneer Ins.                           
            Co., suit was instituted by Pioneer Insurance Co. (Pioneer)                                
            against Harry Gelt to recover on a promissory note.  At the                                
            request of a personal friend, Roger Sack, Gelt agreed to act as                            
            the ostensible buyer of an investment corporation so that Sack                             
            could avoid having to obtain the Securities and Exchange                                   
            Commission’s approval of the purchase.  Sack assured Gelt that                             
            Gelt would be held harmless in connection with the overall                                 
            transaction and that he would not be exposed to any financial                              
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