Sterling Consulting v. IRS, No. 05-1474 (1st Cir. 2006)

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United States Court of Appeals For the First Circuit Nos. 03-1809, 05-1474 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. ____________________ No. 03-2210 STERLING CONSULTING CORPORATION, Receiver, Plaintiff, Appellee, v. UNITED STATES OF AMERICA, Claimant, Appellant, STEPHEN M. RODOLAKIS, Trustee; MICHAEL MANDELMAN, Defendants. ____________________ ERRATA The opinion of this court issued on June 23, 2006, is amended as follows: On page 5, lines 7-8: 2003". On page 11, line 16: replace "June 6, 2000" with "June 6, replace "note 1," with "note 2,".