Legal Opinion
Sterling Consulting Corp. v. Internal Revenue Service (In re Indian Motocycle Co.)
Court of Appeals for the First Circuit
Decided June 23, 2006No. Nos. 03-1809, 05-1474, 03-2210PublishedCited by 2 opinions
1Opinion of the Court
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 litigation was complicated by the fact that an unrelated corporation, whose name also included the phrase “Indian Motocycle,” entered…
2Cases cited20 opinions
- Lujan v. Defenders of WildlifeSupreme Court of the United States · 1992
- Baker v. CarrSupreme Court of the United States · 1962
- Singleton v. WulffSupreme Court of the United States · 1976
- Aetna Life Insurance v. HaworthSupreme Court of the United States · 1937
- Arizonans for Official English v. ArizonaSupreme Court of the United States · 1997
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3Cited by2 opinions
- 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 v. Internal Revenue Service, Stephen M. Rodolakis, Trustee, Sterling Consulting Corporation, Receiver v. United States of America, Stephen M. Rodolakis, Trustee Michael MandelmanCourt of Appeals for the First Circuit · 2006
- CA Dept. of Toxic Substances Control v. Jim Dobbas, Inc.District Court, E.D. California · 2025