392 N.W.2d 771 LIFE INVESTORS INSURANCE COMPANY OF AMERICA, A FOREIGN CORPORATION, APPELLEE, v. CITIZENS NATIONAL BANK OF WISNER, NEBRASKA, A CORPORATION, DEFENDANT AND THIRD-PARTY PLAINTIFF, APPELLANT AND APPELLEE, JANICE GRALHEER, PERSONAL REPRESENTATIVE OF THE ESTATE OF MERLE A. GRALHEER, DEFENDANT AND THIRD-PARTY PLAINTIFF, APPELLEE, UNITED LIFE INSURANCE COMPANY, THIRD-PARTY DEFENDANT, APPELLANT AND APPELLEE. No. […]