Kelly v. United States

MATHEWS, Circuit Judge.

Appellant’s petition for rehearing states that this court erred in failing to review the question presented and raised by appellant’s specifications of error numbered I, II, and III; that this was the only question passed on by the District Court; and that the consideration thereof would not require an examination of the evidence. These specifications are as follows

“I. The Court erred in holding that a decision of the Board of Tax Appeals is res adjudicata and binding upon the bankruptcy court, the said decision of the Board of Tax Appeals not having become final before…