Kelly v. United States

(dissenting).. I dissent. In the consideration of causes on appeal, I think a decision upon the merits is desirable, where possible, and that it should be made, upon questions submitted by the parties.

The record before us contains a statement of evidence treated by both of the parties as true and correct. Its form appears to be sufficient; its veracity is questioned by neither party; it undoubtedly is improperly authenticated.

This being a proceeding in bankruptcy, the Equity Rules promulgated by the Supreme Court are applicable, and the power of the trial court to approve the statement of…