Opinion ID: 1175455
Heading Depth: 1
Heading Rank: 1

Heading: material midappeal developments

Text: While appellate review is generally confined to the record presented for corrective process, a well-recognized exception permits an appellate tribunal to take cognizance of those facts occurring during the pendency of an appeal which adversely affect the court's capacity to administer effective relief. [1] Rule 7 [2] permits this court to receive evidence in favor of or opposition to an appeal's dismissal. By affidavit attached to a dismissal motion the movant can apprise this court of any material midappeal development. [3] OTC seeks to have the appeal dismissed for mootness. We are informed by affidavit of the following uncontroverted facts which occurred after the contested tax assessment came to be appealed: (a) OTC directed its franchise tax division on September 16, 1986 to withdraw the March 25, 1983 assessment against Tribune; (b) by letter of September 22, 1986 the March 25th assessment was withdrawn; and (c) no protests of additional franchise tax assessments were pending before OTC on October 3, 1986. Tribune, which now has the burden to overcome this midappeal development, tenders no counter-affidavit in response to the dismissal motion.