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constructive distribution of $16,402 to IHCL. Petitioner argues
that such correction cannot be made on remand; we disagree.
The “law of the case” doctrine states that the decision of the
appellate court must be respected on remand, but the binding effect
of this doctrine does not extend to issues the appellate court did
not address. United States v. Cote, 51 F.3d 178, 181 (9th Cir.
1995). Under the similar, but broader “rule of mandate”, we may
not entertain a proceeding inconsistent with the remand. Id.
Neither doctrine precludes a technical correction to reflect an
earlier agreement of the parties that was neither affirmed nor
addressed by the Court of Appeals when it vacated and remanded our
earlier decision. The decision should reflect the correct tax
liability.
To reflect the foregoing and the parties’ concessions,
Decision will be entered
under Rule 155.
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