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IN RE SHELDON'S INC. OF MAINE

Bankruptcy No. 282-00015, Adv. No. 282-0078.

34 B.R. 277 (1983)

In re SHELDON'S INC. OF MAINE, Debtor. Peter C. FESSENDEN, Esquire, Trustee/Plaintiff, v. STATE OF MAINE, BUREAU OF TAXATION, Defendant/Third Party Plaintiff, v. Richard W. OLIVER, Third Party Defendant.

United States Bankruptcy Court, D. Maine.

November 1, 1983.

Attorney(s) appearing for the Case

Peter C. Fessenden, Brunswick, Me., for plaintiff.

Crombie J.D. Garrett, Asst. Atty. Gen., Augusta, Me., for defendant State of Me.

Thomas Ainsworth, Portland, Me., for defendant Oliver.

MEMORANDUM DECISION

FREDERICK A. JOHNSON, Bankruptcy Judge.

In this proceeding the defendant, State of Maine, Bureau of Taxation, seeks an extension of time for filing a notice of appeal.

On March 31, 1983, a judgment was entered in this court "that the State of Maine may not impose a sales tax on a court ordered chapter 7 liquidation sale. . . ." A copy of the court's opinion, together with the order, was mailed to James A. Buckley, Asst. Atty....

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