Court Opinion

ID: 9459926
Source: CourtListenerOpinion
Date Created: 2023-08-04 21:35:33.867727+00
Date Added: 2024-06-11T17:36:23.917836
License: Public Domain

DUNIWAY, Circuit Judge
(concurring) :
I concur in Judge Merrill’s opinion but add an observation about jurisdiction with which both of my brothers concur.
The District Court also took the position that, by affirming its 1971 ruling, this court has held that the District Court had jurisdiction to rule upon plaintiffs’ 1969 and 1971 tax liability. However, as Judge Merrill’s opinion points out, the District Court, in its 1971 ruling, did not pass upon the plaintiffs’ 1969 and 1971 tax liability. Thus the District Court’s jurisdiction to do so was not before us when we affirmed on March 15, 1972, and we did not consider it.