STERLING CONSULTING CORP. v. U.S.

No. 00-1317.

245 F.3d 1161 (2001)

STERLING CONSULTING CORPORATION, a Colorado corporation, as receiver for the Indian Motorcycle Manufacturing Inc., a New Mexico corporation, Plaintiff-Appellee, v. UNITED STATES of America, Intervenor-Appellant.

United States Court of Appeals, Tenth Circuit.

April 10, 2001.


Attorney(s) appearing for the Case

Thomas J. Clark, (Kenneth W. Rosenberg, with him on the briefs), Tax Division, Department of Justice, Washington, DC, for Appellant.

John M. Tanner, (Ann C. Kiley with him on the brief), Fairfield and Woods, P.C., Denver, Colorado, for Appellee.

Before BRISCOE, BALDOCK, and MURPHY, Circuit Judges.


MURPHY, Circuit Judge.

I. INTRODUCTION

This case comes before the court on interlocutory appeal. The government appeals the district court's assertion of jurisdiction over the determination of tax liabilities in a receivership action and the district court's imposition of a deadline upon the IRS for such tax determinations. Exercising jurisdiction pursuant to 28 U.S.C. § 1292(b), this court holds the Declaratory Judgment Act prohibits the district court...

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