Court Opinion

ID: 9742415
Source: CourtListenerOpinion
Date Created: 2023-08-26 21:13:28.549063+00
Date Added: 2024-06-11T07:24:32.496877
License: Public Domain

MR. CHIEF JUSTICE UNDERWOOD, concurring in part and dissenting in part: I agree with the opinion of the court except as to the final disposition of these cases. As the opinion acknowledges, the earlier decisions of this court are not consistent in their statements of the bases which will support a complaint for injunctive relief, and some authority did exist for proceeding as plaintiffs have. While I agree that the resolution provided by this opinion of those prior inconsistencies is necessary and appropriate, it seems to me basically unfair to penalize these plaintiffs for proceeding in a manner some language of this court then indicated to be proper. Accordingly, I would either limit the application of this opinion to future cases or remand these cases with instructions to treat these complaints as tax objections and permit such amendments as are necessary to enable plaintiffs to pursue that remedy. MR. JUSTICE KLUCZYNSKI joins in this concurrence and dissent.