Court Opinion

ID: 9625842
Source: CourtListenerOpinion
Date Created: 2023-08-22 07:52:42.975349+00
Date Added: 2024-06-11T18:04:14.070608
License: Public Domain

Grady, J.
(dissenting) — I am in accord with the commendable desire of the majority to aid in seeing that which may now appear to be substantial justice shall be done as between the parties to this proceeding, but the difficulty is that appellant is asking the court to do something in the action between himself and respondent that it does not have jurisdiction to do. The present controversy does not involve anything that was a part of the property settlement which was approved by the court and made a part of the interlocutory order. During the marriage, an income tax return was made to the bureau of internal revenue, and the amount *520of the tax was arrived at on the assumption the income was from community property of appellant and respondent. Later, they had a divorce action and made a property division without any special regard as to what might be community and what might be separate property.
The property settlement was made a part of the interlocutory order. Some time after the agreement and order were fully carried out and each became possessed of his and her part of the property, the bureau of internal revenue concluded that the income tax return was incorrect in setting forth that the income was from community property, and that a substantial part of it was income from the separate property of appellant. The result was that appellant was held to be individually indebted to the United States government, and the community which existed at the time the tax return was made was entitled to a credit. According to its practice there were two methods open to the bureau, one to collect from appellant the whole amount of his unpaid tax, and the other to secure the consent of respondent to credit any refund upon appellant’s indebtedness and hold him liable for any deficit; but if there was an overplus a refund would be made. The bureau had a form to be used for manifesting such consent.
Appellant visited respondent in California, where she was residing, and secured her signature to a document denominated “consent to credit.” Respondent did not deliver the document to appellant, but sent it to her attorney. Before the document was delivered to the bureau, respondent changed her mind and, in effect, .withdrew her consent. Appellant now seeks to invoke the jurisdiction of the court in the divorce action to summarily order either respondent, who is domiciled in the state of California, or her attorney of record, to deliver the document to him, or in the event of refusal to appoint a commissioner to give a consent to credit. It seems to me a mere statement of the situation discloses that the court is without jurisdiction to do any part of that which is asked. The transaction is a three-cornered affair between the bureau of internal revenue, the *521appellant and respondent, and one in which the courts cannot concern themselves as matters now stand.
The court cannot command respondent to do any act because it has not acquired jurisdiction of her person and cannot acquire jurisdiction over any property or tangible property right belonging to her. The document denominated “consent to credit” is not property or a property right. It is merely evidence of an expressed consent on the part of respondent that any refund to which the former community might have been entitled may be credited against what appellant owes the United States on his past income tax. The consent might have been given verbally either in person or through an authorized agent. It might have been given by a letter or telegram or over the telephone. In whatever form the consent might have been, it was voluntary and unilateral and could have been withdrawn at any time until acted upon by the bureau.
Nothing which may be the subject of judicial controversy can arise until the credit has been given and a refund has reached some tangible form so that it may be reached by the process of a court of competent jurisdiction. The jurisdiction of the court over appellant and respondent and their property fully terminated when the final decree of divorce was entered and cannot be regained except by and through a new proceeding. The interlocutory order as to division of property was fully executed and there was nothing contained therein to be later enforced by court action. A decision by this court that the trial court has jurisdiction to hear and determine the matter now before us by this appeal would be in itself a nullity and could not empower the superior court to determine questions not now justiciable in the former divorce action.