Osterneck et al. v. Ernst & Whinney (489 U.S. 169)

U.S. Supreme Court · decided February 21, 1989 · Supreme Court Database (Spaeth)

Citation
489 U.S. 169 · 109 S. Ct. 987
Decided
February 21, 1989
Term
October Term 1988
Vote
9–0
Majority author
Justice Kennedy
Issue area
Judicial Power
Disposition
Affirmed
Outcome
Petitioning party lost
Ideological direction
Conservative

Opinion excerpt

Justice Kennedy delivered the opinion of the Court. Federal Rule of Appellate Procedure 4(a)(4) provides that if any party files a timely motion “under Rule 59 [of the Federal Rules of Civil Procedure] to alter or amend the judgment,” a notice of appeal filed before the disposition of that motion “shall have no effect.” In this case, we decide whether a motion for discretionary prejudgment interest filed after the entry of judgment constitutes a Rule 59 motion to alter or amend the judgment and renders ineffective any notice of appeal filed before a ruling on that motion. If we decide the question in the affirmative, we are asked to decide whether this case nevertheless falls within the so-called “unique circumstances” exception to the timely appeal requirement announced in Thompson v. INS, 375 U. S. 384 (1964) (per curiam). I The history of this case is complex but can be stated in a summary way. In September 1969, the Cavalier Bag Company merged into E. T. Barwick Industries, Inc. (Barwick Industries). The Osternecks, owners of Cavalier and petitioners here, approved the merger and exchanged their stock in Cavalier for stock in Barwick Industries. In approving the transaction, petitioners allegedly relied on financial statements of Barwick Industries prepared by Ernst & Whinney, an independent certified public accounting firm and the respondent here. Sometime later,…

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