Task: songer_post_trl

What follows is an opinion from a United States Court of Appeals. You will be asked a question pertaining to issues that may appear in any civil law cases including civil government, civil private, and diversity cases. The issue is: "Did the court's ruling on some post-trial procedure or motion (e.g., allocating court costs or post award relief) favor the appellant?" This doe not include attorneys' fees, but does include motions to set aside a jury verdict. Answer the question based on the directionality of the appeals court decision. If the court discussed the issue in its opinion and answered the related question in the affirmative, answer "Yes". If the issue was discussed and the opinion answered the question negatively, answer "No". If the opinion considered the question but gave a mixed answer, supporting the respondent in part and supporting the appellant in part, answer "Mixed answer". If the opinion does not discuss the issue, or notes that a particular issue was raised by one of the litigants but the court dismissed the issue as frivolous or trivial or not worthy of discussion for some other reason, answer "Issue not discussed". If the opinion considered the question but gave a "mixed" answer, supporting the respondent in part and supporting the appellant in part (or if two issues treated separately by the court both fell within the area covered by one question and the court answered one question affirmatively and one negatively), answer "Mixed answer". If the opinion either did not consider or discuss the issue at all or if the opinion indicates that this issue was not worthy of consideration by the court of appeals even though it was discussed by the lower court or was raised in one of the briefs, answer "Issue not discussed".

PER CURIAM.
In this action in the District Court the taxpayer sought a refund of income taxes for the year 1945 by reason of a net operating loss carry-back from the year 1947. The District Court denied the refund on the ground that the taxpayer was not entitled to a net operating loss carry-back. We reversed on the ground that the taxpayer was entitled to a net operating loss carry-back.
The mandate issued in this case on October 30, 1958, states, “On consideration whereof, It is now here ordered and adjudged by this Court that the judgment of the said District Court in this cause be and the same is hereby reversed, and the case remanded to the District Court for further proceedings consistent with the views expressed in the opinion herein.” The opinion is reported as Penton v. United States, 6 Gir., 259 F.2d 536.
The District Judge in a Memorandum filed in the District Court on January 29, 1959, states, “Being unable to reconcile the law as stated by the Court of Appeals and the facts as stipulated by the parties, with an allowance of the refund, this Court requests a clear direction as to what the order on the mandate should require.”
The legal issue in the case has been decided. We think it is clear from the opinion, which must be treated as a part of the mandate, that as a matter of law the taxpayer is entitled to a net operating loss carry-back from the year 1947, which ruling is not open for reconsideration by the District Court, even though it may differ from rulings in other circuits to which reference is made. Federal Home Loan Bank of San Francisco v. Hall, 9 Cir., 225 F.2d 349, Note 10, at pages 370-372, certiorari denied, Mallonee Bucklin & Fergus v. Federal Home Loan Bank, 350 U.S. 968, 76 S.Ct. 438, 100 L.Ed. 840, rehearing denied 351 U. S. 921, 76 S.Ct. 708, 100 L.Ed. 1452, appeal dismissed, Long Beach Fed. Sav. & Loan Ass’n v. Federal Home Loan Bank, 351 U.S. 916, 76 S.Ct. 709, 100 L.Ed. 1449. A request for clarification of the mandate will not be considered by this Court as a petition for rehearing, the filing time for which has long since expired. Hines v. Royal Indemnity Co., 6 Cir., 253 F.2d 111, 113-114.
The amount of the net operating loss carry-back from 1947 was not adjudicated by the District Court in its ruling dismissing the action. It appears to be stipulated. If the District Court approves and accepts the stipulation, a judgment in accordance with the views heretofore expressed in our opinion can be promptly entered. Strimling v. Stone, 8 Cir., 194 F.2d 920.
Request for clarification of the mandate is denied, except as herein indicated.

Question: Did the court's ruling on some post-trial procedure or motion (e.g., allocating court costs or post award relief) favor the appellant? This doe not include attorneys' fees, but does include motions to set aside a jury verdict.
A. No
B. Yes
C. Mixed answer
D. Issue not discussed
Answer:

Answer: D