Legal Document

36 United States Supreme Court Reports Lawyer’s Edition 2d Series KF101.8 U54 202 93 Reporter 1562 411 U.S. 216 UNITED STATESv.Aphonse T. INDRELUNAS. Number 72—805. Decided April 16, 1973. PER CURIAM. 1 The Government, petitioner here, appealed to the of Appeals from a judgment in favor respondent entered by District on February 25, 1971. dismissed appeal, holding that final had been action prior 1971, and therefore Government's appeal was untimely under provisions Fed.Rule App.Proc. 4. Foiles versus States, 465 Federal Reporter, 2nd 163 (CA7 1972). Since both parties implicitly concede jurisdiction based 28 Code KF62 § 1291, making decisions district courts appealable, correctness Appeals' decision depends whether Court's decision.1 That question, turn, actions taken previous date amounted 'entry judgment' as term is used Civ.Proc. 58.2 2 Rule 58 provides pertinent part '(e)very shall be set forth separate document.' There admittedly no such document filed this case date, but held 'separate document' requirement applicable only those judgments described clause (2) first sentence Rule, since relief granted not within description contained clause, essential existence judgment. stated its opinion contrary holdings Courts for Third. Fifth, Tenth Circuits, respectively. F.2d, at 167.3 A conflict an issue importance concern every litigant federal court, since, makes clear, timeliness appeals, well post-trial motions, may turn question when entered. Consideration petition certiorari response has led us conclude further briefs oral arguments would materially assist our disposition and, reasons hereafter stated, we grant reverse Appeals. 3 underlying dispute between Government related latter's liability pay withholding taxes due corporation which he officer. Respondent one Foiles, fellow corporate officer, were assessed unpaid taxes, made partial payments assessments, then unsuccessfully pursued administrative remedies seeking refund. At conclusion these efforts sued answered, counter claimed against balance assessment, third-party complaint like recovery respondent. Issue joined, trial jury, verdicts following form returned taxpayers: 4 'We, find plaintiff, Harry or Haw. Hawai‘i KFH45 A2 defendant, America, amount claimed. . 5 counterclaim, Foiles. 6 Alphonse Indrelunas.' civil docket entry recital forms verdict contains language 'Enter verdicts. Jury discharged.' 7 apparently agreement exact receive pursuant jury's time it returned. On May 14, 1970, some 14 months later, stipulation specifying refund paid each prevailing parties. Within 60 days notice only, pursued. Some eight motion formal judgments, being $3,621.32 Government. 8 Appeals, untimely, decided actually March 21, 1969, clerk notations above. It applies 'complex' Rule. court said that: 9 '(W)hen jury clear unequivocal, setting general with reference sole where nothing remains memorandum written, situation (1) 58, there start limits running.' 167—168. 10 substantially amended 1963 remove uncertainties expedite limiting number situations need rely counsel party prepare rule describes 'simple' providing sum certain, costs, nothing. These are prepared, signed, without direction court. Clause deals more judgment, after approves continues document,' states '(a) effective so provided 79(a).' 11 reason provision notes advisory committee amendment. See Notes Advisory Committee reported Prior 1963, considerable uncertainty over what constitute occasional grief litigants result uncertainty. See, e.g., KF105 F3 & M. Schaefer Brewing Co., 356 227, 78 674, 721 (1958). To eliminate uncertainties, spawned protracted litigation technical procedural matter, require document. 12 Professor Moore cogent observation respect purpose separate-document rule: 13 'This represents mechanical change subject criticism formalism fact something needed make certain becomes effective, most important bearing, inter alia, post-judgment motions go finality purposes appeal.' 6A Judge Moore, Practice 58.04 (4.—2), 58—161 (1972). Again same work, author notes: 'Although confusion still arise times, current version greater degree certainty rendered effective. Thus, previously pointed out, court's decision, written oral, simple costs all denied, forthwith sign must Thereafter, immediately enter docket.' Id., 58—180. 15 Here meeting until simply reflected determination parties, due; importantly, notwithstanding instructions recorded 16 appears have motivated conclusion, least part, felt capricious conduct filing damages, later insisting could from. But whatever appropriate sanctions available particular litigant, do believe case-by-case tailoring them. is, states, 'mechanical change' mechanically applied order avoid new 17 We certiorari, remand proceedings consistent opinion. 18 ordered. 19 Reversed remanded. 54(a) "(j)udgment' rules includes decree any lies.' provides: 'Subject 54(b): upon recover clerk, unless otherwise orders, prepare, sign, awaiting court; granting other relief, special accompanied answers interrogatories, promptly approve thereupon it. Every 79(a). Entry delayed taxing costs. Attorneys submit except directions given matter course.' Levin Wear-Ever Aluminum, Inc., 427 847 (CA3 1970); Pure Oil company Boyne, 370 121 (CA5 1966); Evans, 365 95 (CA10 1966). also recent Fourth Circuit case. Superior Life Insurance 462 945 (CA4

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