Kelly v. United States, 300 U.S. 50 (1937)
U.S. Supreme CourtKelly v. United States, 300 U.S. 50 (1937)
Kelly v. United States
Submitted January 8, 1937
Decided February 1, 1937
300 U.S. 50
1. Where, upon an appeal to the Circuit Court of Appeals from a judgment of the District Court, the record contains no properly authenticated statement of the evidence or agreed statement of the case as required by Equity Rules 75(b) and 77, and the judgment is affirmed on that ground, although the cause was heard without objection to the record, denial by the Circuit Court of Appeals, upon a petition for rehearing, of an opportunity to secure proper authentication of the record is an abuse of discretion. P. 300 U. S. 54.
2. While orderly procedure demands that the Equity Rules be enforced with the strictness necessary to effectuate their essential purpose, yet when, as here, there is mere omission of some step which has escaped the attention of both parties, and when rigorous enforcement without fair opportunity to correct the error would defeat hearing on the merits and entail unnecessary hardship, appropriate relief promptly asked for should be afforded. P. 300 U. S. 54.
3. In this case, permission to supply authentication of the record would have occasioned no material injury to any party, nor interfered seriously with the business of the court. P. 300 U. S. 55.
83 F.2d 783, 84 F.2d 541, reversed.
Certiorari, 299 U.S. 528, to review a judgment affirming a judgment, 12 F. Supp. 11, which disaffirmed an order of the Referee in Bankruptcy and allowed a claim of the United States for income taxes against the estate of a bankrupt. The tax liability had previously been sustained by the Board of Tax Appeals, 29 B.T.A. 514.