The following excerpt is from Class v. Norton, 505 F.2d 123 (2nd Cir. 1974):
We do not comment on the merits of the appellant's contention were it now properly before this court. See, United States v. Secor, 476 F.2d 766, 770 (2d Cir. 1973). The efficient and fair administration of justice requires that litigation of an issue at some point come to an end. And for the appellant, who has had one opportunity already to contest the payment order, the time to relitigate that issue has necessarily run.
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