Court Opinion

ID: 9460430
Source: CourtListenerOpinion
Date Created: 2023-08-04 21:50:00.248264+00
Date Added: 2024-06-11T17:36:36.826656
License: Public Domain

KILKENNY, Senior Circuit Judge
(dissenting):
Since the government does not challenge the validity nor the amount of the refund awarded by the lower court, invited the litigation in the first instance and was at all times fully aware of the nature of appellee’s claims for net operating losses in prior years, I would hold that it is in no position to rely on formalities and would affirm on the authority of Tucker v. Alexander, 275 U.S. 228, 231, 48 S.Ct. 45, 72 L.Ed. 253 (1927), and Brown v. United States, 427 F.2d 57, 62 (CA 9 1970).
The lower court, in my opinion, did not abuse its discretion in amending the judgment under the provisions of Rule 60(b)(6), FRCivP.