. Prac. Dec. (CCH) P45,306 "forecloses relitigation of issues expressly or impliedly decided by the appellate court" (quoting Bell, 5 F.3d at 66)); S. Atl. Ltd., 356 F.3d at 583 (observing r66] that a mandate must be "scrupulously and fully carried out" (internal quotation marks and citation omitted)). Ind