IN RE INDIAN MOTOCYCLE CO., INC.

Nos. 03-1809, 05-1474, 03-2210.

452 F.3d 25 (2006)

In re INDIAN MOTOCYCLE COMPANY, INC.; Indian Motocycle Apparel and Accessories Company, Inc.; Indian Motocycle Manufacturing Company, Inc.; The Receivership Estate of Indian Motocycle Manufacturing, Inc., Debtors. Sterling Consulting Corporation, Receiver, Plaintiff, Appellee, v. Internal Revenue Service, Defendant, Appellant, Stephen M. Rodolakis, Trustee, Defendant. Sterling Consulting Corporation, Receiver, Plaintiff, Appellee, v. United States of America, Claimant, Appellant, Stephen M. Rodolakis, Trustee; Michael Mandelman, Defendants.

United States Court of Appeals, First Circuit.

Decided June 23, 2006.


Attorney(s) appearing for the Case

Peter Sklarew, Tax Division, Department of Justice, with whom Eileen J. O'Connor, Assistant Attorney General, Thomas J. Clark and Kenneth W. Rosenberg, Attorneys, Tax Division, Department of Justice, and Michael J. Sullivan, United States Attorney, were on brief for appellant.

Before BOUDIN, Chief Judge, COFFIN, Senior Circuit Judge, and SELYA, Circuit Judge.


BOUDIN, Chief Judge.

Before us are appeals by the United States on a single narrow issue—a sanction determination—made in a complex, long-enduring matter arising in the Bankruptcy Court for the District of Massachusetts. The bankruptcy encompassed three related companies, each using the phrase "Indian Motocycle" in its name. The matter has been pending since the early 1990s and now appears to be resolved save for the present appeals.

The bankruptcy...

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