Wyoming v. Sunrise Construction Co. (In Re Sunrise Construction Co.)

ORDER REVERSING BANKRUPTCY DECISION

KERR, District Judge.

The above-entitled matter having come on regularly for hearing before the Court as an appeal from the decision of the United States Bankruptcy Court, the Court having heard the arguments of counsel and having considered all material on file herein and being fully advised in the premises, FINDS:

That this action is an appeal from the decision of the Bankruptcy Court, in which decision it was determined that no excise tax could be imposed on the vendor or purchaser of personal property at the liquidation sale held therein. The relevant…