Second National Building & Loan, Inc. v. Sussex Trust Co.

CHANDLER, Judge.

This lawsuit arises out of a controversy over the appropriate procedure for collecting realty transfer taxes when a transfer of property results from a judicial sale. Plaintiff Second National Building and Loan, Inc. (“Second National”) seeks to recover $2100, claiming that the Defendant Sussex Trust Company (“Sussex Trust”), as the successful bidder at a judicial sale, wrongfully refused to pay its share of the transfer tax in addition to the bid price. In its answer, Sussex Trust asserts inter alia that its share of the tax was included as part of its successful bid.

Presently…