http://www.cabinet.com/cabinet/cabinetnews/749902-308/j.c.-devine-auction-house-seized-by-state.html"The closing of one of the region’s oldest auction house following the February death of its founder, Joe Devine, has left confusion about $145,000 collected at a consignment auction in March but apparently not paid to owners of the items, leading the state to seize the business and seek restitution.
“For all intents and purposes, (Devine) was the company and the company was him,” said James Boffetti, a senior assistant attorney general who is chief of the New Hampshire Consumer Protection Bureau. “The finances were intertwined and there is confusion.”