Legal Document

353 U.S. 98 77 Supreme Court Reporter 652 1 United States Reports Lawyer’s Edition 2d Series KF101.8 U54 683 UNITED STATES of America, Petitioner,v.The OHIO POWER COMPANY. Number 312. Decided April 1, 1957. PER CURIAM. On June 11, 1956, we unanimously vacated sua sponte our order December 5, 1955, 350 919, 76 192, 100 L.Ed. 805, denying the timely petition for rehearing in this case, 351 980, 1044, 1495, so that case might be disposed consistently with companion cases versus Allen-Bradley Co., 352 306, 343, 347, and National Lead company Commissioner, 313, 352, which had granted certiorari same day, viz. 1956. 981, 1052, 1496. If there is to uniformity application principles announced those two cases, judgment below instant cannot stand. Accordingly now grant rehearing, vacate certiorari, reverse Claims on authority supra, supra. 2 We have ruled interest finality litigation must yield where interests justice would make unfair strict rules. This policy finds expression manner exercised power over own judgments, both civil criminal cases. Clark Manufacturers Trust 337 953, 69 1525, 93 1754; Goldbaum States, 347 1007, 74 861, 1132; Banks McFee 862, Remmer 348 904, 75 288, 99 710; State Florida ex rel. Hawkins Board Control, 413, 464, 486; Boudoin Lykes Bros. S.S. 811, 38, 727; Cahill New York, N.H. & H.R. 183, 758, 1075; Achilli 1023, 588. 3 Reversed. 4 Mr. Justice BRENNAN WHITTAKER took no part consideration or decision case. 5 HARLAN, whom FRANKFURTER BURTON join, dissenting. 6 The Court's action overturning nearly a year half after denied despite subsequent denial successive petitions disturbing departure from what N Dec. Immigration Nationality Decisions conceive sound procedure am constrained dissent. 7 tax involving right War Production certify only actual cost wartime facilities, constructed by taxpayer at instance Government, was necessary national defense hence subject accelerated amortization under § 124(f) Internal Revenue Code 1939.1 Claiming less than full such Ohio Power Company sued Government recover an alleged overpayment taxes, asserting it entitled facilities constructed, not merely certified as defense. Claims, sustaining contention, entered favor March 1955.2 8 August 12, petitioned its time filing having been duly extended. October 17, 1955. 104, 765. November 10, filed requesting deferred until Commissioner Co.,3 question, decided Appeals Second Circuit. 805. February 14, Government,4 3, States,5 question favorable taxpayer, already done This, then, provided 'conflict' lacking when present basis May Allen-Bradley,6 leave file second 28, because long out 'consecutive,'7 958, 844, 1480, thus third refused take Nevertheless, weeks thereafter, Court, incident grants 1955 Government's original 1495. And today petition, some 16 months originally denied, reverses Claims' taxpayer. I. 9 In my opinion, today's reversing violates Rules. That based upon first certiorari. 11 purported continue granted. Under Rules, think improvidently issued.8 Had just prior violated Rule 58 Revised whether considered as, effect, order, time, 'consecutive.'9 To say could escape made initiative seems me involve most hypertechnical sort reasoning. 10 are follow Rules fall, closed rehearing. II. 58, marking end intended further law's deep-rooted adjudication become final. should it. Prior 1948, outside limit rules federal courts term, because, except extraordinary writs, were deal their judgments term they rendered. Bronson Schulten, 104 410, 415, 26 797. 1948 Congress abolished 'end term' rule statute, 28 KF62 452, Annotated KF65 U5 452,10 expressly applicable Court. 451, 451. effect 452 untrammeled establishing finality. But history indicates re-examine otherwise accordance established statutes. Section modeled 6(c) Federal Civil Procedure, U.S.C.A.11 See Reviser's Note U.S.C., Page 4142, 463. As promulgated 1938, referred 'expiration 'continued existence.' 1944 held District inherent enter new one, extending party's appeal, notwithstanding authorized any yet expired. Hill Hawes, 320 520, 524, 64 334, 336, 88 283. Thereafter, amended provide existence expiration' affect court. purpose 'to prevent reliance continued source disturb grounds other stated these rules.' Advisory Committee Report Proposed Amendments H.R.Doc. 473, 80th Cong., 1st Sess. 50 (1946). or' language taken bodily into 452. 12 casts grave doubt, least, do has certainly 'upon * (its) rules.'12 recognize does changing but if statute means suggests, changes general ad hoc basic, lest alike treated differently.13 13 however, never faced problems raised proceeded assumption judgments; words, resorting may view correct, follows ultimately depends self-restraint. That, doubtful meaning seem event argue strongly against departures 58—the Court—except rare instances. turn III. 14 past practice shows powers always sparingly. Thus, enactment far can discover, departed granting rendered.14 Between effective date (July 1954), one whose purposes tighten ending find four untimely relief granted: 1754, remanded sub nom. McGrath 338 241, 70 4, 94 31; 905, 311, 710.15 Of bears similarity case.16 Goldbaum, 'net worth' sponte, restored docket pending Holland 121, 127, 150, thereafter being reconsideration light Holland. need hardly presents considerations found 15 particular significance here happened since became effective. From then discovered three all situations quite dissimilar presented here: McNally Teets, 886, 134, 92; 588.17 lower court proceedings, questions again brought certiorari; served avoid delay expense intermediate proceedings below, claimed conflict McNally, also simply involved clarification earlier clear covered petitioner instead one. For lack clarification, petitioner's habeas corpus district ground that, failed state decisions him, he fully exhausted his remedies. features Remmer, presenting due course Indeed, exactly case: petitioner, anticipating willingness reconsider before obtained decision, successfully 909, 669. net therefore, bring more quickly arrive eventually Three during period, though arising out-of-time Court: People 727, 1075. All them, correction errors mandates, not, here, another court's permitted side coin illuminating. 191 applications equivalent,18 instances action, response initiative. Since adoption 1954, asked 40 occasions orders certiorari,19 and, exception Teets fairly described unique, unlike each refused. development conflict. Fraver Studebaker Corp., 939, 354, 736; Powell 357, Cowles Pub. Labor Relations Board, 960, 448, 749; Jones 447, Lopiparo 349 969, 879, 1290; Mondakota Gas Montana-Dakota Utilities 878, Zientek Reading 345, 834; Preferred insurance 990, 1502; International Molders Foundry Workers, etc. Western 860, 22, 70; Fairmont Aluminum 913, 144, 120; Bernstein 977, 351, 330; Mekolichick Consolidated Edison Inc., 1019, 552.20 17 justifies assertion sharp eye 'principle definite point end,' Trade Commission Minneapolis-Honeywell Regulator 344 206, 213, 73 245, 249, 97 recent years acted felt plainly outweighed 18 What about case? There nothing distinguish suit money turns up denied. said justification pay taxes result much later Yet twice rejected very possibility many ago, (1) request (2) second, untimely, face Lead. event, surely kind injustice warrants overriding adjudication. commonplace; indeed arises every settle Perhaps justified interval between finally contrary short. situation elapsed (October 1955) (January 1957), factors justify action. real submit token believe irrevocably closed. 19 additional reason why reopened. come us Tax done, well ends or, filed, running 25-day period within sought. 1939, 1140, 7481(2)(B), 7481(2)(B); R. Simpson 321 225, 496, 688; see Helvering Northern Coal 293 191, 55 79 281. It odd circumstance reaffirmed few ago. Lasky 1027, 594. undesirability according different treatment sources scarcely requires comment. me, alone sufficient 20 reasons given unsetting lawyers litigants, confidence evenhandedness processes, left uncertainty engenders, 54 Statutes-at-Large 998—1003, amended, §§ 23(t), 124, 124. 131 Ct.Cl. 95, 129 F.Supp. 215. 230 Reporter, 2nd 161. Ibid. 134 800. 29, likewise Circuit lost. par. 2, U.S.C.A., provides: 'A writs clerk requirements respecting paragraph rule.' Paragraph twenty-five days unless shortened enlarged thereof.' was, course, enlargement here. 'Consecutive rehearings, rule, will received.' writer who join share responsibility issuance 11. old thought possible Such miscaptioned order. Presumably obtains Otherwise, endless procession 'timely' 25 infinitum. So pertinent, 'The expiration way affects act proceeding.' doing taking proceeding affected limited it.' Textwriters disagreed Compare Wiener, 68 Harv.L.Rev. 20, 84—86 (1954), Stern Gressman, Practice (2d ed. 349, 355. suggested comparable Fed.Rules Civ.Proc., 60(a) (b), permitting various grounds, unfortunate construe prohibiting exercising correct things fraud, mistake, clerical error. thinking, preferable meet problem adding rather making exceptions 58. latter fear, bound lead thing leaving litigants safely consider Charles Elmore Cropley, Survey Clerk Relation Petitions Rehearing, Prepared Direction Chief Justice, Suggestions Supporting Data 7, 1947). California Zook, 921, 1152, 1729, motion granted, apparently excusable neglect, simultaneously denied; Land Dollar, 341 737, 738, 71 987, 988, 95 1331, belated 'motion reconsideration' docket. withdrawn. 807, 4. Trading Enemy Act, subsequently Unlike through settled future, appealed. E. Judge Lavino D.C., 91 786, 787. More recently conflicts. cited 108, 109, 657, 658, infra, particularly 1290, even disapproved intervening controlling Parissi Telechron, 46, 47, 577, 867. persuasive precedent legal appears neither called attention restrictive effects relating rehearings. Cf. Born Laube, 932, 730; Cliett Scott, 918, 661, motions Smith 678. count includes 335 838 (two cases), 855, 864 (six 888, 894 899, 900 (69 77, 123, 130, 232, 242, 294, 298); 336 911, 915 (four 929 932 941, 955, 963, 971 513, 599, 600, 601, 636, 654, 736, 744, 875, 885, 929); 920, 921 934, 950 (three 953 961 (five cases) 1050, 1151, 1493, 1512, 1513, 1501, 1526, 1521, 1529, 1530); 841 863, 882, 889, 940, (70 33, 34, 35, 36, 96, 149, 181, 338, 478); 339 906, 916, 926, 936, 950, 954, 972, 973 992 559, 608, 798, 837, 983, 984, 985, 986, 1018, 1007); 340 846, 848, 898, 907, 940 (71 13, 237, 276, 348, 480); 917, 928, 933, 937, 956 733, 795, 801, 854, 1010, 1012, 1013); 342 842, 856, 874, 880, 895, 899 907 (72 23, 71, 171, 198, 228, 233, 289, 297, 357); 343 917 931, 952, 959 989 645, 649, 756, 1040, 1054, 1070, 1078); 849, 850 905 (73 48, 173, 286); 345 914, 931 937 945, 961, 971, 1003, 1004 651, 787, 827, 935, 942, 1113, 1129, 1141); 346 841, 843 total petitions), 880 881, 918 (74 19, 117, 118, 216 276); 908 911 924 1007 1021 426, 429, 474, 512, 511, 626, 860); 851 853 939 960 (75 18, 202, 358, 447); 925, 969 603, 870, 879); 976 (76 37, 41, 40, 199, 200, 341, 429); 929, 990 693, 701, 778, 777, 1044); 861 977 1023 (77 26, 324, 351); 670, 948, 27, Mekolichick, note

Classification Label: 8