Legal Opinion

Fessenden v. Maine, Bureau of Taxation (In Re Sheldon's Inc. of Maine)

United States Bankruptcy Court, D. Maine

Decided November 1, 1983No. 17-20568PublishedCited by 2 opinions

1Opinion of the Court

MEMORANDUM DECISION

FREDERICK A. JOHNSON, Bankruptcy Judge.

In this proceeding the defendant, State of Maine, Bureau of Taxation, seeks an extension of time for filing a notice of' appeal.

' On March 31, 1983, a judgment was entered in this court “that the State of Maine may not impose a sales tax on a court ordered chapter 7 liquidation sale....” A copy of the court’s opinion, together with the order, was mailed to James A. Buckley, Asst. Atty. General, Bureau of Taxation, Augusta, Maine 04333, on that date. The appeal period expired on April 11, 1983.

On April 28,1983, the State moved for an…

2Cases cited16 opinions

Albert M. Spound v. Mohasco Industries, Inc., Albert M. Spound v. Mohasco Industries, Inc.Court of Appeals for the First Circuit · 1976
Theodore R. Gooch v. Skelly Oil Company, a CorporationCourt of Appeals for the Tenth Circuit · 1974
Vicente Pinero Schroeder v. Federal National Mortgage AssociationCourt of Appeals for the First Circuit · 1978
James P. Pasquale v. Robert H. Finch, Secretary of Health, Education and WelfareCourt of Appeals for the First Circuit · 1969
Airline Pilots in the Service of Executive Airlines, Inc., Counsel Number 2, Union of Professional Airmen v. Executive Airlines, Inc., Airline Pilots in the Service of Executive Airlines, Inc., Counsel Number 2, Union of Professional Airmen v. Executive Airlines, Inc., Air New EnglandCourt of Appeals for the First Circuit · 1978

11 more not listed; retrieve them via the Exa API.

3Cited by2 opinions

In Re W & L Associates, Inc.United States Bankruptcy Court, E.D. Pennsylvania · 1987
In Re Somar Concrete, Inc.United States Bankruptcy Court, D. Maryland · 1989