Court Opinion

ID: 9480149
Source: CourtListenerOpinion
Date Created: 2023-08-05 07:39:50.616057+00
Date Added: 2024-06-11T17:47:31.087851
License: Public Domain

FAGG, Circuit Judge,
dissenting.
I respectfully dissent.
This panel of the court is not at liberty to ignore the ruling in DuBose v. Minnesota, 893 F.2d 169 (8th Cir.1990), merely because the panel “do[es] not believe [DuBose ] make[s] for good policy in this case.” Ante at 711. Only the court sitting en banc has that prerogative. Yates v. United States, 753 F.2d 70, 71 (8th Cir.) (per curiam), cert. denied, 471 U.S. 1022, 105 S.Ct. 2032, 85 L.Ed.2d 314 (1985). Thus, the panel is obliged to follow the DuBose panel’s holding “that a dismissal for failure to prosecute bars review of earlier entered interlocutory rulings.” DuBose, 893 F.2d at 171. Because the Heftis’ case was correctly dismissed for failure to prosecute, ante at 710, the tax court’s interlocutory order rejecting the Heftis’ statute of limitations argument is not reviewable.