Daniel Paslay v. A&B Irrigation District

I respectfully dissent from the majority’s conclusion that the dismissal of Count II must be reversed. I agree with the majority that the district court erred by taking judicial notice of the preclusive effect of the Confirmation Proceeding. But I do not agree that this error requires reversal. Because the district court considered material explicitly referenced in the amended complaint and later attached to the motion to dismiss, I would affirm.

As is well established, “This Court may affirm decisions of a district court based on different theories than applied by the district court.” State…