The following excerpt is from Aep Energy Serv. Gas Holding Co. v. Bank of Am., 626 F.3d 699 (2nd Cir. 2010):
21 The parties dispute whether the plaintiffs belatedly raised this issue in the district court for the first time on a motion for reconsideration, such that it should now be reviewed for abuse of discretion. However, the district court nonetheless considered the merits of this argument in the first instance on the motion to reconsider. We therefore review this issue de novo. See Lowrance v. Achtyl, 20 F.3d 529, 534 (2d Cir.1994) (construing a denial of motion for reconsideration on the merits as "essentially an affirmance on the merits," and "review [ing] de novo the [court's] reconsideration, on a motion for reconsideration, of the merits of the summary judgment motion").
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