Opinion ID: 165210
Heading Depth: 3
Heading Rank: 2

Heading: Colorado Mufflers’ Cross-Appeal

Text: Because we find it meritless, we first address Colorado Mufflers’ argument on cross-appeal that summary judgment was improper because it was “based on an affidavit from the plaintiff’s attorney with attachments [setting forth the tax amounts paid and then refunded] which were not original or certified documents, and did not comply with Fed. R. Civ. P.56(e).” Aplee./Cross-Aplt. Br. at 3. -6- In the district court, Colorado Mufflers did not object to the affidavits of which it now complains, nor did it dispute that refunds had been made or the amounts of the refunds. Colorado Mufflers approved by signature a scheduling order filed November 7, 2002, listing as an “undisputed fact” that the IRS refunded $88,768.00 to Colorado Mufflers. Aplt. App. at 20-21. Further, the United States listed a refund amount of $88,768.70 as “undisputed” in its memorandum in support of summary judgment. In its response, Colorado Mufflers conceded that “[t]he [United States] has correctly set forth the undisputed facts in its memorandum,” and also attached an affidavit from its Secretary-Treasurer asserting, among other things, that Colorado Mufflers received refunds from the IRS totaling $88,768.60. 1 Aplt. Supp. App. at 1, 18-19. Colorado Mufflers may not now complain about the evidentiary basis for the refund amounts when it not only failed to raise this objection in the district court, but previously agreed with the correctness of those amounts. See Noblett v. Gen. Elec. Credit Corp. , 400 F.2d 442, 445 (10th Cir. 1968) (“An affidavit that does not measure up to the standards of 56(e) is subject to a motion to strike; and formal defects are waived in the absence of a motion or other objection”); Fed. R. 1 We are unaware of the reason for the slight discrepancies between the refund amounts listed in the scheduling order, the United States’ memorandum in support of summary judgment, and the affidavit attached to Colorado Mufflers’ response. The parties do not address these discrepancies and they are irrelevant to our disposition. -7- Evid. 103 (error may not be predicated on admission of evidence to which an objection was not raised).