On Second Motion for Rehearing.
In appellants’ second motion for rehearing it is contended that this cause should *533be reversed and remanded with instructions to dismiss because appellee, The State of Texas, is estopped by final judgment of the 161st Judicial District Court of Ector County with regard to its allegations against appellants. The point is overruled.
The operation of a judgment as an es-toppel extends only to matters determined expressly or necessarily involved in a previous action between the same parties. There must also be identities of subject matter and causes of action; 34 Tex.Jur.2d Judgments, page 597 et seq. In the instant case, neither the City of Abilene nor M. N. Landau Stores were parties to the Ector County suit. There was neither identity of parties or of causes of action.
Appellants’ points have all been considered and are overruled.