Steven D. and Teresa M. Kucera - Page 17




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          recurring tenancy.  See 51C C.J.S., Landlord and Tenant, sec. 145           
          at 438 (1968); 49 Am.Jur.2d, Landlord and Tenant, sec. 130                  
          (1995).  In those jurisdictions that view the tenancy as                    
          recurring, the tenancy ends and recommences at the expiration of            
          every month.  See 51C C.J.S., Landlord and Tenant, sec. 145 at              
          438 (1968).  It is not clear from the case law whether Nebraska             
          views a month-to-month tenancy as continuous or recurring.                  
          Nevertheless, we find that the initial agreement between the                
          Partnership and BMS was replaced by the November 1, 1989,                   
          agreement.                                                                  
               The 1989 agreement decreased the monthly rental from $915 to           
          $720.  It also decreased the office space rented from                       
          approximately 1,270 square feet to approximately 1,000 square               
          feet.6  These changes to the material terms of the lease                    
          incorporated in a complete contract executed by the parties are             
          inconsistent with the initial agreement between the parties.  The           
          intent of the parties that the 1989 agreement supercede the                 
          earlier agreement is evident in the documents themselves.                   
               Thus, the rental income received by the 1203 Partnership               
          from BMS during the years in issue is not attributable to a                 
          written binding contract entered into before February 19, 1988.             

               6  Because the space rented by the PC was described as the             
          1203 office building, “except that portion of said building                 
          occupied by Business Management Services”, the decrease in the              
          space rented by BMS resulted in an increase in the space rented             
          by the PC.                                                                  





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