Court Opinion

ID: 9470008
Source: CourtListenerOpinion
Date Created: 2023-08-05 02:55:04.491488+00
Date Added: 2024-06-11T17:41:40.983235
License: Public Domain

BREITENSTEIN, Circuit Judge,
concurring.
I concur in Judge Barrett’s opinion. Irwin v. West End Development Company, 481 F.2d 34 (10th Cir.1973), is not pertinent. That case presented a contract created stock option. In the case at bar McKinney is judicially given the option to accept or reject an appellate decision determining the intricacies of technical accounting procedures involving his and Gannett’s disputes over substantial sums. Speaking generally the issues, hotly contested on this appeal, relate to taxes, interest, and dividends.
The trial court gave McKinney 60 days after a final appellate decision to choose between rescission and contract performance. He should be required to make that choice before seeking appellate review. Otherwise the appellate decision will be nothing more than advice as to what his position will be under the two alternatives given to him. The grant of advice is not within the judicial function. District court action which permits such choice after appellate decision is not a final reviewable judgment under 28 U.S.C. § 1291.