United States v. John II Estate, Ltd.

This important and vigorously contested appeal is one of a series of appeals, like Kelly v. U. S., 300 U.S. 50, 54, 57 S.Ct. 335, 81 L.Ed. 507, reversing this court, 83 F.(2d) 783, in which cases this court has frustrated the consideration of the major question of the merits by the application of technical rules of procedure.

I cannot agree with my conscientious and able brethren that, complicated and archaically artificial as the rules and decisions have made federal procedure, they have so sanctified the form above the essence that in this case they compel us to deny to the United States the…