USA v. Goodman et al

Filing 100

USCA ORDER on 11/26/12 re: 98 Letter filed by Laurence R. Goodman. The petition for a writ of mandamus asking this court to reverse the judgment is DENIED, and the associated Motion to Stay All Proceedings and Orders [in] District Court Case is DENIED as moot. (lswsl )

Appellate Case: 12-1460

Document: 01018956334

Date Filed: 11/26/2012

Page: 1
FILED
United States Court of Appeals
Tenth Circuit
UNITED STATES COURT OF APPEALS

FOR THE TENTH CIRCUIT

November 26, 2012
Elisabeth A. Shumaker
Clerk of Court

In re:
LAURENCE R. GOODMAN,
Petitioner.

No. 12-1460
(D.C. No. 1:11-CV-00274-RBJ-MEH)
(D. Colo.)

ORDER
Before KELLY, MURPHY, and MATHESON, Circuit Judges.
Laurence R. Goodman has filed a petition for a writ of mandamus asking this
court to reverse the judgment entered for the United States in the underlying action,
which was brought to reduce federal tax assessments to judgment and foreclose on
his real property. Mr. Goodman contends that the district court erred in granting
summary judgment for the government and in dismissing his counterclaims. We
deny the petition and the associated motion for stay.
It has been recognized in many contexts that mandamus relief is unavailable
when the petitioner has an adequate remedy by way of appeal. See, e.g., Allied
Chem. Corp. v. Daiflon, Inc., 449 U.S. 33, 35-36 (1980); Howard v. Mail-Well
Envelope Co., 90 F.3d 433, 437 (10th Cir. 1996); Werner v. Utah, 32 F.3d 1446,
1448 (10th Cir. 1994). That principle applies here. When the instant petition was
filed, the district court had entered a final judgment in the underlying action and

Appellate Case: 12-1460

Document: 01018956334

Date Filed: 11/26/2012

Page: 2

issued an order of foreclosure and decree of sale, which Mr. Goodman was then free
to appeal. See United States v. Goodman, No. 11-cv-00274-RBJ-MEH, docs. 85, 97
(D. Colo. Filed Aug. 6 and Nov. 13, 2012).1
The petition is DENIED, and the associated “Motion to Stay All Proceedings
and Orders [in] District Court Case” is DENIED as moot.

Entered for the Court

ELISABETH A. SHUMAKER, Clerk

1

A prior appeal by Mr. Goodman from the grant of summary judgment was
dismissed by this court for lack of a final, appealable decision precisely because no
order for foreclosure had yet been issued. See United States v. Goodman,
No. 12-1311, Order (10th Cir. filed Oct. 15, 2012). With the district court’s issuance
of the order of foreclosure and decree of sale on November 13, 2012, that
impediment to appeal was removed.
-2-