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IN RE WARMINGS A.G. FOOD CENTER

Civ. No. 84-0357 P.

50 B.R. 748 (1985)

In re WARMINGS A.G. FOOD CENTER. Dennis G. BEZANSON, Trustee in Bankruptcy, Appellee-Cross Appellant, v. STATE of Maine, BUREAU OF TAXATION, Appellant-Cross Appellee.

United States District Court, D. Maine.

June 26, 1985.

Attorney(s) appearing for the Case

Dennis G. Bezanson, South Portland, Me., trustee.

Polly Haight Frawley, Asst. Atty. Gen., Augusta, Me., for appellant-cross appellee.

Richard Keenan, d/b/a Keenan Auction Co., Kingfield, Me.

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...

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