Legal Opinion
Bezanso v. State, Bureau of Taxation (In Re Warmings A.G. Food Center)
District Court, D. Maine
Decided June 26, 1985No. Civ. 84-0357 PPublishedCited by 7 opinions
1Opinion of the Court
OPINION AND ORDER
GENE CARTER, District Judge.
I
This case is on appeal from the bankruptcy court. Warmings A.G. Food Center, Inc. is the Debtor in a Chapter 7 proceeding filed in the bankruptcy court. The Trustee filed a Notice of Intended Sale of the personal property of the Debtor pursuant to 11 U.S.C. § 363(b) and (f) (1984). The liquidation sale was conducted by Keenan Auction Co. After the sale, the Appellant, State of Maine Bureau of Taxation, demanded that the auctioneer pay five percent (5%) State of Maine sales tax on all items sold at the auction. The Trustee filed a complaint seeking…
2Cases cited14 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Graves v. New York Ex Rel. O'KeefeSupreme Court of the United States · 1939
- Swarts v. HammerSupreme Court of the United States · 1904
- Sunbeam Corp. v. Civil Service Employees Cooperative Ass'nSupreme Court of the United States · 1952
- Palmer v. Webster and Atlas Nat. Bank of BostonSupreme Court of the United States · 1941
9 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- California State Board of Equalization v. Sierra Summit, Inc.Supreme Court of the United States · 1989
- In Re BaquetUnited States Bankruptcy Court, D. Montana · 1986
- In Re Hughes Drilling Co.United States Bankruptcy Court, W.D. Oklahoma · 1987
- Rice v. Shoney's Inc. (In Re Dean)United States Bankruptcy Court, E.D. Arkansas · 1994
- Hoffman v. R & E Builders, Inc. (In Re Woodland Builders, Inc.)United States Bankruptcy Court, D. Connecticut · 1988
2 more not listed; retrieve them via the Exa API.