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IN RE HATFIELD CONSTRUCTION COMPANY

No. 73-3403.

494 F.2d 1179 (1974)

In the Matter of HATFIELD CONSTRUCTION COMPANY, Bankrupt. John A. BLACKMON, as Revenue Commissioner of the State of Georgia, Appellant, v. Richard M. NICHOLS, Trustee, Appellee.

United States Court of Appeals, Fifth Circuit.

May 28, 1974.

Attorney(s) appearing for the Case

Gary B. Andrews, Asst. Atty. Gen., Arthur K. Bolton, Atty. Gen., Richard L. Chambers, Asst. Atty. Gen., Atlanta, Ga., for appellant.

Richard M. Nichols, Macon, Ga., for appellee.

Before ALDRICH, Senior Circuit Judge, and BELL and GEE, Circuit Judges.

BELL, Circuit Judge:

This appeal arises out of a bankruptcy proceeding. The petition of the Commissioner of Revenue of the State of Georgia to reclaim funds collected by the trustee herein as sales tax was denied by the bankruptcy court. The district court, 361 F.Supp. 468, affirmed. We reverse.

The sales tax in question was derived from an auction sale in liquidation of the bankrupt's tangible personal property. The agent...

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