United States of America and Scott R. Hammond, Special Agent, Internal Revenue Service v. Rogers Transportation, Inc.

OPINION OF THE COURT

ALDISERT, Chief Judge.

We are faced with an appeal taken from a district court’s order under circumstances involving a timely filing of a motion to amend or alter the judgment made under Rule 59(e), Federal Rules of Civil Procedure. The governing case is Griggs v. Provident Consumer Discount Co., 459 U.S. 56, 103 S.Ct. 400, 74 L.Ed.2d 225 (1982), in which the Rule 59(e) motion was timely filed before the filing of the notice of appeal. This case differs from Griggs only in that the Rule 59(e) motion was filed subsequent to the notice of appeal. We hold that this difference…