Opinion
No. 22396.
March 23, 1967.
Ashton Phelps, Jack M. Gordon, New Orleans, La., Carl K. Hoffman, Miami, Fla., John A. Kiser, Stephen Hockhauser, John F. Lang, New York City, N.Y., Phelps, Dunbar, Marks, Claverie Sims, New Orleans, La., for appellant, Frank S. Polestino, Jamaica, N.Y., of Saxe, Bacon Bolan, New York City, N.Y., of counsel.
Mitchell Rogovin, Asst. Atty. Gen., John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Washington, D.C., William A. Meadows, Jr., U.S. Atty., Miami, Fla., Meyer Rothwacks, John J. McCarthy, Attys. Dept. of Justice, Richard M. Roberts, Acting Asst. Atty. Gen., Washington, D.C., for appellee.
Faithful to our very restrictive mandate to determine on the existing record whether, before the initial deposit with Bank Germann there was any contract between Feature Sports, Inc. and Johansson which provided for the delivery of the advances of $250,000 into an escrow account, Johansson v. United States, 5 Cir., 1964, 336 F.2d 809, 816, the Trial Judge did just that. With an ample articulation of the reasons leading to it, the Judge concluded and flatly declared that no such contract existed.
That finding, we earlier said, would put an end to the Taxpayer's case. 336 F.2d 809, 817.
This is the law of the case. See Lincoln Nat'l Life Ins. Co. v. Roosth, 5 Cir. 1962, 306 F.2d 110 (en banc), cert. denied 372 U.S. 912, 83 S.Ct. 726, 9 L.Ed.2d 720.
And so it does.
Affirmed.