Alpha Wealth Advisors v. Cook ( 2023 )


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  • Nebraska Supreme Court Online Library
    www.nebraska.gov/apps-courts-epub/
    01/13/2023 09:10 AM CST
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    Nebraska Supreme Court Advance Sheets
    313 Nebraska Reports
    ALPHA WEALTH ADVISORS V. COOK
    Cite as 
    313 Neb. 237
    Alpha Wealth Advisors, LLC, a Nebraska limited
    liability company, and Michael Hall, individually,
    appellants, v. Jenna L. Cook, appellee.
    ___ N.W.2d ___
    Filed January 13, 2023.   No. S-21-972.
    1. Actions: Parties: Standing. Whether a party who commences an action
    has standing, and is therefore the real party in interest, presents a juris-
    dictional issue.
    2. Judgments: Jurisdiction: Appeal and Error. When a jurisdictional
    question does not involve a factual dispute, determination of the issue is
    a matter of law which requires an appellate court to reach a conclusion
    independent from the trial court.
    3. Directed Verdict: Appeal and Error. In reviewing a trial court’s rul-
    ing on a motion for directed verdict, an appellate court must treat the
    motion as an admission of the truth of all competent evidence submit-
    ted on behalf of the party against whom the motion is directed; such
    being the case, the party against whom the motion is directed is entitled
    to have every controverted fact resolved in its favor and to have the
    benefit of every inference which can reasonably be deduced from
    the evidence.
    4. Jurisdiction: Appeal and Error. Before reaching the merits of the legal
    issue presented for review, an appellate court must determine whether it
    has jurisdiction over the matter before it.
    5. Standing: Jurisdiction: Parties. Standing refers to whether a party
    had, at the commencement of the litigation, a personal stake in the out-
    come of the litigation that would warrant a court’s exercise of its subject
    matter jurisdiction and remedial powers on that party’s behalf.
    6. Standing: Parties. To have standing, the plaintiff must have some
    legal or equitable right, title, or interest in the subject matter of the
    controversy.
    7. ____: ____. A plaintiff does not generally have standing to bring a case
    on behalf of a third party.
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    313 Nebraska Reports
    ALPHA WEALTH ADVISORS V. COOK
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    313 Neb. 237
    8. Damages: Evidence. Evidence of damages must be sufficient to enable
    the trier of fact to estimate actual damages with a reasonable degree of
    certainty and exactness.
    9. Damages: Proof. A claim for lost profits must be supported by some
    financial data which permit an estimate of the actual loss to be made
    with reasonable certitude and exactness.
    10. Courts: Juries: Damages. While it is the jury’s duty to determine the
    amount of damages, it is the duty of the trial court to refrain from sub-
    mitting the issue of damages to the jury where the evidence is such that
    a jury could not determine the issue without indulging in speculation
    or conjecture.
    11. Summary Judgment: Directed Verdict: Trial: Evidence. Evidence
    offered in summary judgment proceedings, but not offered at trial, can-
    not be considered in determining whether the evidence adduced at trial
    is sufficient to preclude a directed verdict.
    12. Trial: Witnesses: Proof. In order to predicate error upon a ruling of the
    court’s refusing to permit a witness to testify, or to answer a specific
    question, the record must show an offer to prove the facts sought to
    be elicited.
    Appeal from the District Court for Lancaster County: Susan
    I. Strong, Judge. Affirmed.
    Perry A. Pirsch, of Pirsch Legal Services, P.C., L.L.O., for
    appellants.
    Jane D. Hansen for appellee.
    Heavican, C.J., Miller-Lerman, Cassel, Stacy, Funke,
    Papik, and Freudenberg, JJ.
    Funke, J.
    INTRODUCTION
    Alpha Wealth Advisors, LLC (Alpha Wealth), and Michael
    Hall (collectively the appellants) appeal the decision of the
    district court for Lancaster County, Nebraska, which granted
    directed verdicts against them. After a traffic accident, the
    appellants sued Jenna L. Cook for negligence, alleging that
    they lost commissions because the injuries that Hall received
    in the accident kept him from meeting with clients for several
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    Nebraska Supreme Court Advance Sheets
    313 Nebraska Reports
    ALPHA WEALTH ADVISORS V. COOK
    Cite as 
    313 Neb. 237
    weeks. The district court found that there was insufficient
    evidence to submit those claims to a jury and granted Cook’s
    motion for a directed verdict against the appellants on those
    claims. Finding no error, we affirm.
    BACKGROUND
    Hall and Cook were involved in a traffic accident in Lincoln,
    Nebraska, in 2019. Cook admits that she was at fault. Hall is
    a registered investment advisor and a partner in Alpha Wealth.
    In suing Cook, the appellants sought damages because the
    soft tissue injuries that Hall received in the accident kept him
    from meeting with clients and potential clients for several
    weeks. The appellants alleged that Hall worked primarily with
    clients who have at least $500,000 to invest and that they
    received commissions of 1.18 percent or 5 percent on invest-
    ments, as well as an additional .5 percent on certain invest-
    ments in subsequent years. Accordingly, the appellants claimed
    that Hall’s inability to meet clients decreased his “earnings” in
    the second quarter of 2019 by nearly $33,000. They similarly
    claimed that Alpha Wealth “lost, conservatively, over $71,000
    in gross compensation for 2019 and $19,000 each year going
    forward.” They sought damages for those losses and for Hall’s
    medical expenses and pain and suffering.
    A jury trial was held. The appellants presented testimony
    from Hall; Cassi Hillgren, operations manager for Alpha
    Wealth; David Rosenbaum, a forensic economist; and Robert
    Kallio, Hall’s chiropractor.
    Hillgren’s Testimony
    Hillgren testified that she knew of at least three potential
    clients whom Hall was unable to meet after the accident. She
    stated that Hall typically met with 5 to 10 clients or potential
    clients per week, with “one or two out of ten” meetings result-
    ing in new business. She indicated that she was familiar with
    the appellants’ “gross revenue,” but was not asked to specify
    their revenue or their expenses.
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    ALPHA WEALTH ADVISORS V. COOK
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    313 Neb. 237
    Hillgren also testified that Hall’s productivity and com-
    missions dropped after the accident. She indicated that Alpha
    Wealth’s expenses “are taken out” of the commissions of Hall
    and another agent and that it was “really hard for [them]”
    after the accident “because of the income that . . . was no
    longer coming in.” She attributed that decrease in revenue to
    the accident.
    Hall’s Testimony
    Hall testified that he was unable to meet with three or four
    clients after the accident. According to Hall, over 90 percent of
    the people he meets with become clients. Hall explained that
    he and Alpha Wealth received a commission of between .5 and
    3 percent on investments and, in certain cases, in subsequent
    years. He stated that those commissions were “gross revenue
    paid to Alpha Wealth” and that the company’s expenses “come
    out of this gross revenue.” He also testified that he is “by
    far” the “largest income producer for [his] firm.” When asked
    how the accident “impacted the [company’s] revenue stream,”
    Hall stated that it “basically cost [him] a full month of work
    . . . that amounts to $40,000 of revenue coming in, by me not
    being able to get out and see people.”
    On cross-examination, Hall testified that he “personally
    lost $32,000” after the accident and that “Alpha Wealth also
    lost income.” He initially stated that the company’s claim
    was “the same” as his, but later clarified that it was $71,000.
    He stated that his concern as to Alpha Wealth “is the future
    income from the people we would have got during that time
    . . . . The trails on all that business . . . over the next five to
    ten years . . . .”
    Rosenbaum’s Testimony
    Rosenbaum testified that he reviewed “Hall’s commission
    statements” from 2018 and 2019 and found a “variance of
    just over $32,000” between the commissions received in the
    second quarter of 2019 and the commissions received in
    other quarters. The appellants repeatedly attempted to elicit
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    ALPHA WEALTH ADVISORS V. COOK
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    313 Neb. 237
    testimony from Rosenbaum that the accident caused that
    decrease. However, Cook objected on foundational grounds.
    The district court agreed, but noted that the appellants could
    make an offer of proof.
    On cross-examination, Rosenbaum agreed that the commis-
    sions in any given month can reflect work with clients in prior
    months and that “whatever was going on in the second quarter
    may have been a result of . . . the first quarter.”
    Kallio’s Testimony
    Kallio testified that he had been Hall’s chiropractor since
    2011. The appellants repeatedly sought to have Kallio opine
    that the accident caused Hall to lose productivity. However,
    Cook objected to those questions on foundational grounds, and
    her objections were sustained. Kallio did testify that Hall’s
    diagnoses after the accident would have made it painful to sit
    at a desk and work at a computer and that he advised Hall to
    “take more breaks.”
    On cross-examination, Kallio testified that Hall had a his-
    tory of neck and back pain and was treated for such pain 3 days
    before the accident. Kallio also testified that 3 days after the
    accident, Hall stated on a medical form that he had been able
    to work since the accident and that his pain was “moderate.”
    At the conclusion of this testimony, the appellants rested
    their case without making an offer of proof. Cook then moved
    for a directed verdict against the appellants on their claims
    for lost commissions. As to Alpha Wealth, Cook argued that
    although the company is “listed as a plaintiff,” no evidence
    had been submitted defining or explaining its claim. Similarly,
    Cook argued that there was no evidence to support Hall’s claim
    for “lost earnings, lost commissions”; “[i]t’s all speculation.”
    Cook also indicated that she had initially understood Hall’s
    claims to be his own, but that the appellants were now mak-
    ing claims on behalf of Alpha Wealth that suggested they were
    “asking for double damages.”
    The appellants countered that there was testimony regarding
    “gross revenue” lost by both of the appellants. They argued
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    ALPHA WEALTH ADVISORS V. COOK
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    313 Neb. 237
    that Alpha Wealth’s involvement had been clear from the start
    given that Alpha Wealth was named as a plaintiff and argued
    that it is a basic principle of agency law that the commissions
    Hall received while working as “an agent for his company”
    belong to the company. They also argued that Cook submitted
    nothing to suggest another explanation for the decrease in com-
    missions and argued that a jury could reasonably infer from
    the testimony and evidence that Hall had suffered damages “in
    excess of $32,000.”
    Thereafter, the district court granted a directed verdict
    against Alpha Wealth and dismissed it from the case because
    “there was no evidence of any damages” to it. The district
    court also granted a directed verdict against Hall on his claims
    for lost commissions because the evidence submitted was
    insufficient for a jury to decide the issue of damages under
    Midlands Transp. Co. v. Apple Lines, Inc. 1 and inadequate to
    support an award of lost profits under Evergreen Farms v. First
    Nat. Bank & Trust. 2
    Hall’s claims for medical expenses and pain and suffering
    were then submitted to the jury, which returned a verdict in his
    favor for $1,312. The district court accepted this verdict on the
    record, and Hall moved for additur, arguing that the amount
    awarded did not adequately compensate him. That motion
    was denied.
    The appellants sought review by the Nebraska Court of
    Appeals, and we moved the matter to our docket.
    ASSIGNMENTS OF ERROR
    The appellants assign, restated, that the district court erred
    in concluding that, as a matter of law, there was no evidence
    of damages to Alpha Wealth or “lost income” to Hall and in
    instructing the jury to “disregard” Rosenbaum’s testimony.
    1
    Midlands Transp. Co. v. Apple Lines, Inc., 
    188 Neb. 435
    , 
    197 N.W.2d 646
    (1972).
    2
    Evergreen Farms v. First Nat. Bank & Trust, 
    250 Neb. 860
    , 
    553 N.W.2d 728
     (1996), distinguished on other grounds, ACI Worldwide Corp. v.
    Baldwin Hackett & Meeks, 
    296 Neb. 818
    , 
    896 N.W.2d 156
     (2017).
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    ALPHA WEALTH ADVISORS V. COOK
    Cite as 
    313 Neb. 237
    STANDARD OF REVIEW
    [1,2] Whether a party who commences an action has stand-
    ing, and is therefore the real party in interest, presents a
    jurisdictional issue. 3 When a jurisdictional question does not
    involve a factual dispute, determination of the issue is a matter
    of law which requires an appellate court to reach a conclusion
    independent from the trial court. 4
    [3] In reviewing a trial court’s ruling on a motion for
    directed verdict, an appellate court must treat the motion as an
    admission of the truth of all competent evidence submitted on
    behalf of the party against whom the motion is directed; such
    being the case, the party against whom the motion is directed
    is entitled to have every controverted fact resolved in its favor
    and to have the benefit of every inference which can reason-
    ably be deduced from the evidence. 5
    ANALYSIS
    Alpha Wealth’s Damages
    The appellants argue that the district court erred in granting
    a directed verdict against Alpha Wealth on its claim for dam-
    ages because the testimony of “numerous witnesses” showed
    that the company “sustained damages” due to Hall’s inability
    to meet with clients following the accident. 6 They also argue
    that as a basic matter of agency law, the “revenue” that Hall
    produced while “working [as] an agent” for a limited liability
    company belongs to the company. 7 Cook counters that the
    appellants “presented no evidence . . . of any loss incurred by
    Alpha Wealth.” 8
    3
    Millard Gutter Co. v. Shelter Mut. Ins. Co., 
    312 Neb. 606
    , 
    980 N.W.2d 420
    (2022).
    4
    
    Id.
    5
    de Vries v. L & L Custom Builders, 
    310 Neb. 543
    , 
    968 N.W.2d 64
     (2021).
    6
    Brief for appellants at 30.
    7
    Id. at 29.
    8
    Brief for appellee at 11.
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    ALPHA WEALTH ADVISORS V. COOK
    Cite as 
    313 Neb. 237
    [4] Before reaching the merits of the legal issue pre-
    sented for review, however, an appellate court must determine
    whether it has jurisdiction over the matter before it. 9 A party
    must have standing before a court can exercise jurisdiction,
    and either a party or the court can raise a question of standing
    at any time during the proceeding. 10 For the reasons discussed
    below, we find that we lack jurisdiction over Alpha Wealth’s
    claim for lost commissions because the company lacks stand-
    ing to bring an action for lost income due to an employee’s
    personal injuries.
    [5-7] Standing refers to whether a party had, at the com-
    mencement of the litigation, a personal stake in the outcome
    of the litigation that would warrant a court’s exercise of its
    subject matter jurisdiction and remedial powers on that party’s
    behalf. 11 To have standing, the plaintiff must have some legal
    or equitable right, title, or interest in the subject matter of the
    controversy. 12 A plaintiff does not generally have standing to
    bring a case on behalf of a third party. 13 The focus of the stand-
    ing inquiry is not whether the claim the plaintiff advances has
    merit; it is on whether the plaintiff is the proper party to assert
    the claim. 14
    At oral argument, the appellants agreed that this is a “personal
    injury case.” However, they have not cited, nor have we been
    able to identify, any principle that would allow an employer to
    bring a claim for damages arising from an employee’s personal
    injury. The term “personal injury” denotes a “harm caused to a
    9
    State v. Reames, 
    308 Neb. 361
    , 
    953 N.W.2d 807
     (2021).
    10
    Griffith v. Nebraska Dept. of Corr. Servs., 
    304 Neb. 287
    , 
    934 N.W.2d 169
    (2019).
    11
    Equestrian Ridge v. Equestrian Ridge Estates II, 
    308 Neb. 128
    , 
    953 N.W.2d 16
     (2021).
    12
    
    Id.
    13
    
    Id.
    14
    See Millard Gutter Co., supra note 3.
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    person” or an “invasion of a personal right,” 15 and prior deci-
    sions of this and other courts have recognized that an individual
    who has suffered personal injuries may recover damages for
    his or her medical expenses, loss of earnings, and mental and
    physical pain. 16 Further, the injured individual may be able to
    introduce evidence of the lost profits of a business in which
    that individual has an interest to show his or her own loss of
    earnings. 17 However, this does not mean that a business has its
    own claim for lost profits when an individual who has an inter-
    est in that business suffers personal injuries.
    In this matter, Alpha Wealth purports to be a Nebraska
    limited liability company. Under 
    Neb. Rev. Stat. § 21-104
    (a)
    (Reissue 2022), a limited liability company is an entity distinct
    from its members. As such, any personal injuries alleged to
    have been suffered by Hall are not personal injuries suffered
    by Alpha Wealth.
    The appellants suggested at oral argument that this case is
    unique because Hall was the primary source of income and
    revenue for Alpha Wealth. However, the record on appeal is
    insufficient for us to distinguish the case on that basis even
    if we were inclined to do so. For example, there is nothing
    in the record that conclusively establishes that Alpha Wealth
    existed as such at the time of the accident, how many mem-
    bers it then had, or its sources of revenue.
    15
    Black’s Law Dictionary 939 (11th ed. 2019).
    16
    See, e.g., Gallion v. O’Connor, 
    242 Neb. 259
    , 
    494 N.W.2d 532
     (1993);
    Gray v. Wallace, 
    319 S.W.2d 582
     (Mo. 1958); Fernwood Mining Co. v.
    Pluna, 
    138 Ark. 459
    , 
    213 S.W. 397
     (1919).
    17
    Kaufman v. Tripple, 
    180 Neb. 593
    , 604, 
    144 N.W.2d 201
    , 208 (1966),
    quoting Osterode v. Almquist, 
    89 Cal. App. 2d 15
    , 
    200 P.2d 169
     (1948)
    (distinguishing between claims based on businesses where lost profits
    “‘resulted from an inability to exercise personal efforts or skill’” and
    those where lost profits are interwoven with “‘other factors, such as
    invested capital, industry, and skill of others’”).
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    Hall’s Lost Income
    The appellants argue that the directed verdict against Hall
    was improper because witnesses other than Rosenbaum testi-
    fied that Hall “lost revenue” after the accident. 18 They also
    argue that the district court’s instruction to the jury to “dis-
    regard Rosenbaum’s testimony” was erroneous. 19 Cook coun-
    ters that Hall’s claim for “lost commissions/profits” was too
    speculative to be submitted to the jury or, alternatively, that
    there was no evidence that Cook’s negligence caused Hall’s
    damages. 20 We agree with Cook. We find that the district court
    properly determined there was insufficient evidence of dam-
    ages to submit Hall’s claims for lost profits to the jury.
    To prevail in an automobile negligence action, a plaintiff
    must prove (1) that the defendant was negligent in one or more
    of the ways alleged, (2) that this negligence was a proximate
    cause of the collision, (3) that the collision was a proximate
    cause of some damage to the plaintiff, and (4) the nature and
    extent of that damage. 21 In this case, there is no dispute that
    Cook’s negligence caused the collision. Instead, the parties
    disagree as to whether that collision caused damage to Hall
    and the extent of the damage.
    [8,9] Damages, like any other element of a plaintiff’s cause
    of action, must be pled and proved, and the burden is on the
    plaintiff to offer evidence sufficient to prove the plaintiff’s
    alleged damages. 22 Evidence of damages must be sufficient
    to enable the trier of fact to estimate actual damages with
    a reasonable degree of certainty and exactness. 23 Proof of
    18
    Brief for appellants at 29.
    19
    Id. at 37.
    20
    Brief for appellee at 12.
    21
    See Lewison v. Renner, 
    298 Neb. 654
    , 
    905 N.W.2d 540
     (2018).
    22
    Dietzel Enters. v. J. A. Wever Constr., 
    312 Neb. 426
    , 
    979 N.W.2d 517
    (2022).
    23
    
    Id.
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    damages to a mathematical certainty is not required; however,
    a plaintiff’s burden of offering evidence sufficient to prove
    damages cannot be sustained by evidence which is speculative
    and conjectural. 24 A claim for lost profits, in particular, must
    be supported by some financial data which permit an estimate
    of the actual loss to be made with reasonable certitude and
    exactness. 25 Also, the plaintiff cannot present just evidence
    of gross profits; there must also be evidence of the plaintiff’s
    costs. 26 This is because only net profits are recoverable, and
    the plaintiff’s net profits cannot be calculated where there is no
    evidence of costs. 27
    [10] While it is the jury’s duty to determine the amount of
    damages, it is the duty of the trial court to refrain from sub-
    mitting the issue of damages to the jury where the evidence is
    such that a jury could not determine the issue without indulg-
    ing in speculation or conjecture. 28 The opinions of this court
    relied upon by the district court aptly illustrate this.
    In Midlands Transp. Co., we affirmed a directed verdict
    against the defendant on its cross-claim for breach of a cov-
    enant not to compete even though there was oral testimony
    from an official of the defendant that the loss of the customer
    that the plaintiff allegedly poached reduced the defendant’s
    gross income by “‘about $650 per week.’” 29 The defendant
    did not produce any records or books along with that testi-
    mony, and all amounts it cited involved gross income. 30 There
    was no evidence of its expenses or the relationship between
    24
    
    Id.
    25
    See 
    id.
    26
    See ACI Worldwide Corp., 
    supra note 2
    .
    27
    
    Id.
    28
    See Lesiak v. Central Valley Ag Co-op, 
    283 Neb. 103
    , 
    808 N.W.2d 67
    (2012).
    29
    Midlands Transp. Co., supra note 1, 
    188 Neb. at 439
    , 
    197 N.W.2d at 648
    .
    30
    
    Id.
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    its overhead and its gross revenue that could have been used
    in determining its net profits. 31 As a result, we found that if
    the issue of damages had been submitted to the jury, the jury
    would have been left “‘to rove without guide or compass
    through the limitless fields of conjecture and speculation.’” 32
    Similarly, in Evergreen Farms, we found that the district
    court erred in overruling the defendant’s motion for a directed
    verdict even though a witness for the plantiff testified that
    if the defendant had lent the money requested, the plaintiff
    could have fed an additional 2,000 head of cattle for 2 years
    and made a profit of 10 cents per head per day for that entire
    period. 33 The plaintiff produced no business records to sup-
    port that claim, and there was nothing in the record showing
    its profits and losses on its cattle feeding operation. 34 As such,
    we concluded that the plaintiff’s “proof regarding lost profits
    [was] too speculative and conjectural” for the jury to decide
    the issue. 35
    In light of these decisions, we find that the district court
    properly declined to submit Hall’s claims for lost commis-
    sions to the jury. A claim for lost commissions is effec-
    tively a claim for lost profits. 36 In support of their claim,
    the appellants presented oral testimony from Hillgren, Hall,
    and Rosenbaum that Hall’s commissions decreased after the
    accident. Rosenbaum testified that there was a “variance of
    just over $32,000” between Hall’s commissions in the sec-
    ond quarter of 2019 and in the other quarters of 2018 and
    31
    
    Id.
    32
    Id. at 440, 
    197 N.W.2d at 649
    .
    33
    Evergreen Farms, 
    supra note 2
    .
    34
    
    Id.
    35
    
    Id. at 869
    , 
    553 N.W.2d at 735
    .
    36
    Cf., Piscitelli v. Friedenberg, 
    87 Cal. App. 4th 953
    , 
    105 Cal. Rptr. 2d 88
    (2011); Equality Ins. Managers of Ill. v. McNichols, 
    324 Ill. App. 3d 830
    ,
    
    755 N.E.2d 75
    , 
    257 Ill. Dec. 973
     (2001).
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    2019. However, Hillgren did not specify an amount, while
    Hall gave two different amounts. Initially, he stated that the
    accident “cost [him] a full month of work . . . that amounts
    to $40,000 of revenue coming in,” but subsequently, he stated
    that he “personally lost $32,000” after the accident. There
    was nothing further. In particular, the appellants presented
    no financial data through either oral testimony or business
    records as to the total amount or sources of Hall’s commis-
    sions by quarter or otherwise. 37 Moreover, all the appellants’
    evidence involved gross revenue. They presented no evidence
    from which their net profits could be calculated. There was
    testimony that Hall’s commissions and Alpha Wealth’s rev-
    enue were used to pay expenses, but there was no indication
    of what or how much those expenses were.
    [11] Neither the commissions statements referred to as
    exhibits 25 and 26 in Rosenbaum’s testimony nor exhibit
    13, mentioned in the appellants’ brief on appeal, can be seen
    to provide the requisite financial data. None of those exhib-
    its were offered and admitted into evidence at trial, as the
    appellants acknowledged at oral argument. Exhibits 25 and
    26 originated as attachments to exhibit 2, which was offered
    and admitted into evidence at an earlier hearing on a motion
    for summary judgment. As such, they are part of the record
    on appeal. However, evidence offered in summary judgment
    proceedings, but not offered at trial, cannot be considered in
    determining whether the evidence adduced at trial is suffi-
    cient to preclude a directed verdict. 38 In contrast, exhibit 13,
    which purportedly showed Hall’s range of earnings in each
    quarter of 2018 and 2019, is not part of the record on appeal.
    37
    Cf. ACI Worldwide Corp., 
    supra note 2
     (declining to opine on whether
    business records are required to be submitted to support claim for lost
    profits under prior decisions, but concluding that plaintiff in that case
    had submitted such records, and its expert’s lost profits analysis was
    supported by testimony of two other witnesses).
    38
    King v. Crowell Memorial Home, 
    261 Neb. 177
    , 
    622 N.W.2d 588
     (2001).
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    Evidence which does not appear in the record cannot be con-
    sidered by this court on appeal. 39
    [12] The appellants’ argument that the district court erred
    in directing the jury to disregard their expert’s testimony is
    also not supported by the record on appeal. Nothing in the
    record suggests that the district court gave such a direction
    to the jury. The district court sustained Cook’s objections to
    specific questions asked of Rosenbaum on direct examination,
    and Rosenbaum was not allowed to opine that Hall’s alleged
    injuries were the cause of the apparent decrease in his commis-
    sions in the second quarter of 2019. However, the appellants
    did not provide an offer of proof and have not appealed those
    rulings. In order to predicate error upon a ruling of the court’s
    refusing to permit a witness to testify, or to answer a specific
    question, the record must show an offer to prove the facts
    sought to be elicited. 40
    CONCLUSION
    The appellants’ arguments that the district court erred in
    granting a directed verdict against them and instructing the jury
    to disregard the testimony of their expert are without merit.
    Accordingly, the judgment of the district court is affirmed.
    Affirmed.
    39
    See Abboud v. Cutler, 
    238 Neb. 177
    , 
    469 N.W.2d 763
     (1991).
    40
    O’Brien v. Cessna Aircraft Co., 
    298 Neb. 109
    , 
    903 N.W.2d 432
     (2017).