In Slattery v. Covey & Co., 909 P.2d 925 (Utah Ct. App. 1995), the appellate court held "that the trial court acted beyond the scope of its authority on remand by accepting evidence anew" on an issue that was previously addressed during the first appeal. Slattery, 909 P.2d at 928. The court expressed that "the lower court must implement both the letter and the spirit of the mandate, taking into account the appellate court's opinion and the circumstances it embraces." Id. The Slattery court further explained that, "it is only when issues are left open by an appellate decision that the trial court has discretion to deal with those issues as it sees fit, including allowing supplemental filings or proceedings." Id.