Court Opinion

ID: 9465051
Source: CourtListenerOpinion
Date Created: 2023-08-05 00:34:21.761447+00
Date Added: 2024-06-11T17:38:56.892703
License: Public Domain

TONE, Circuit Judge, dissenting.
In City of Highland Park v. Train, 519 F.2d 681, 691-692 (7th Cir. 1975), we held that mandamus was not available because another remedy, an action under § 304(a)(2) of the Clean Air Amendments of 1970, 42 U.S.C. § 1857h-2(a)(2), would have been available to obtain the same relief if plaintiffs had chosen to comply with the proce*1258dural prerequisites to an action under that section. For me, that case and this can be distinguished on a principled basis only if the taxpayer here did not have a reasonable opportunity to pursue the remedy provided by 28 U.S.C. § 1346(a)(1). Although the taxpayer and his counsel may well have been misled by the District Director’s letter of July 10, 1972, the statutory remedy was nevertheless available if timely asserted and the fact that the remedy became time barred did not make mandamus appropriate when it would not have been so previously. I therefore reluctantly dissent.