Noting the "familiar doctrine that a lower court is bound to respect the mandate of an appellate tribunal and cannot reconsider questions which the mandate has laid to rest"
In New Madrid the business was transferred to a new employer, which was held liable for the unfair labor practices committed by its predecessor before closing.
In N.L.R.B. v. Coal Creek Coal Co., 204 F.2d 579 (10th Cir. 1953), a similar distinction was drawn where a "federal receivership" rather than bankruptcy was involved.