Court Opinion

ID: 6924638
Source: CourtListenerOpinion
Date Created: 2022-07-23 23:14:56.494382+00
Date Added: 2024-06-11T16:06:53.854971
License: Public Domain

On Petition for Rehearing.
PER CURIAM.
As plaintiffs-appellants have expressed their desire to pay the tax assessment in whole or in part, file a claim for refund and sue to recover such refund, it would seem a preferable procedure for *395them to commence a new action upon the basis of these new facts after they have taken place. To facilitate this procedure, and in the interest of substantial justice, we amend our mandate and decision herein and direct that the order appealed from be affirmed without costs, and that the District Court be directed to dismiss the action, without prejudice, also without costs.