Court Opinion

ID: 9461873
Source: CourtListenerOpinion
Date Created: 2023-08-04 22:26:21.295418+00
Date Added: 2024-06-11T17:37:17.801148
License: Public Domain

HEANEY, Circuit Judge
(concurring).
I concur in the majority opinion solely on the grounds that the taxpayer foreclosed its rights to contest the validity of its 1970 tax liability by suffering a summary judgment to be entered against it. In my view, Florida v. United States, 285 F.2d 596 (8th Cir. 1960), was wrongly decided and should not be followed by us in this case. If the issue decided in Florida was squarely presented here, I would request that our Court hear the matter en banc so that We could reconsider that decision. In my view, Congress intended to give the taxpayer the choice of tax forums and that choice can only be honored if the taxpayer has the right to consolidate all litigation over his tax liability for a given tax year into a single case before a single court. The way we leave the matter, the real choice still lies with the government and that is contrary to what Congress intended.