Legal Opinion

In Re PT-1 Communications, Inc.

United States Bankruptcy Court, E.D. New York

Decided April 24, 2003No. 1-19-40545PublishedCited by 6 opinions

1Opinion of the Court

DECISION ON PT-1 COMMUNICATIONS, INC.’S MOTION TO EXPUNGE CLAIM 195 OF THE COMMONWEALTH OF MASSACHUSETTS DEPARTMENT OF REVENUE

CONRAD B. DUBERSTEIN, Chief Judge.

PT-1 Communications, Inc., moved to expunge claim 195 of the Commonwealth of Massachusetts Department of Revenue (hereinafter “MDOR”), pursuant to 11 U.S.C. § 502(b)(9). For the reasons set forth herein, the motion is denied.

FACTS

On March 9, 2001, the telecommunication businesses of PT-1 Communications, Inc., PT-1 Long Distance, Inc., and PT-1 Technologies, Inc. (hereinafter collectively the “Debtors”) filed individual petitions for…

2Cases cited17 opinions

  1. Pioneer Investment Services Co. v. Brunswick Associates Ltd. PartnershipSupreme Court of the United States · 1993
  2. Pepper v. LittonSupreme Court of the United States · 1939
  3. In Re G. L. Miller & Co.Court of Appeals for the Second Circuit · 1930
  4. In Re AM International, Inc.District Court, N.D. Illinois · 1986
  5. In Re W.T. Grant Co.United States Bankruptcy Court, S.D. New York · 1985

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3Cited by6 opinions

  1. SPV Osus Ltd. v. UBS AGCourt of Appeals for the Second Circuit · 2018
  2. In Re Lehman Brothers Holdings Inc.United States Bankruptcy Court, S.D. New York · 2010
  3. Dona Ana County Treasurer v. MarcusDistrict Court, D. New Mexico · 2021
  4. JB and Company Chevron LLCUnited States Bankruptcy Court, D. New Mexico · 2021
  5. Pacific Drilling S.A.United States Bankruptcy Court, S.D. New York · 2020

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