063063P.pdf   08/31/2007  168th and Dodge  v.  Rave Reviews Cinemas
   U.S. Court of Appeals Case No:  06-3063
   District of Nebraska - Omaha   
   [PUBLISHED] [Smith, Author, with Melloy and Gruender, Circuit Judges]
   Civil case - Contracts. Letter of intent did not create an express contract
   between the parties as it did not create a definitive lease agreement for the
   property; district court did not err in determining the statute of frauds
   barred plaintiffs' implied contract claim; district court did not err in
   granting defendant summary judgment on plaintiffs' promissory estoppel
   clam as plaintiff failed to establish a promise upon which it could
   reasonably rely because, as a matter of law in Nebraska, promissory
   estoppel cannot be based on the parties' agreement to negotiate the terms
   of a lease agreement; district court did not abuse its discretion in
   approving the clerk of court's taxation of costs.