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

MEMORANDUM DECISION

FREDERICK A. JOHNSON, Bankruptcy Judge.

In this adversary proceeding, the trustee of the estate of Sheldon’s Incorporated of Maine seeks a determination that no sales tax is due the State of Maine on a bankruptcy liquidation sale. By third party complaint, the State of Maine seeks to hold the auctioneer presiding over the liquidation sale personally liable for the sales tax. In the alternative, by counterclaim, Maine demands the tax from the estate as an administration expense. Finally, the auctioneer filed a crossclaim against the trustee for the amount of any sales tax…