Cool Fuel Inc. v. Board of Equalization

MEMORANDUM **

Cool Fuel, Incorporated (“Cool Fuel”), a reorganized debtor, appeals from the Bankruptcy Court’s entry of judgment on remand in favor of the Board of Equaliza *454 tion of the State of California (the “Board”), and the Bankruptcy Court’s denial of its motion for relief pursuant to Federal Rule of Civil Procedure 60(b). We have jurisdiction pursuant to 28 U.S.C. § 158 (d)(1) and affirm.

Cool Fuel asserts that the Bankruptcy Court improperly entered judgment on remand from this court because the district court’s prior sanctions order was not, and could not have been, before the Ninth Circuit in the Board’s appeal. We review the scope of this court’s prior mandate de novo. United States v. Kellington, 217 F.3d 1084, 1092 (9th Cir.2000). Although matters that were adjudicated on the first appeal are no longer open to reexamination, Coleman Co. v. Holly Mfg. Co., 269 F.2d 660, 664 (9th Cir.1959), “[a]n order issued after remand may deviate from the mandate ... if it is not counter to the spirit of the circuit court’s decision.” Lindy Pen Co. v. Bic Pen Corp., 982 F.2d 1400,1404 (9th Cir.1993) (citation omitted).

Cool Fuel’s objections to the entry of judgment are not…