Legal Opinion
Creditors' Committee & Trustees of Beverages International, Ltd. Creditors' Trust v. Commonwealth of Department of Revenue (In Re Beverages International Ltd.)
United States Bankruptcy Court, D. Massachusetts
Decided February 21, 1989No. 19-30179PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM
JAMES N. GABRIEL, Chief Judge.
The above captioned adversary proceeding has been pending before this Court since October 26, 1987. Following a pro longed period for discovery, the Creditors’ Committee and the Trustees of Beverages International, Ltd. Creditors’ Trust (collectively the “Trustees”) moved for summary judgment with respect to their objection to the allowance of priority proofs of claim filed by the Commonwealth of Massachusetts, Department of Revenue (the “Commonwealth” or the “DOR”). The Commonwealth responded to the Trustees’ motion by filing an opposition and its own…
2Cases cited15 opinions
- Pepper v. LittonSupreme Court of the United States · 1939
- National Shawmut Bank v. JohnsonMassachusetts Supreme Judicial Court · 1945
- In Re Beverages International Ltd.United States Bankruptcy Court, D. Massachusetts · 1985
- In Re Missionary Baptist Foundation of America, Inc., Debtors, Robert B. Wilson, Trustee v. Brooks Supermarket, Inc.Court of Appeals for the Fifth Circuit · 1982
- Woerner v. Farmers Alliance Mutual Insurance (In Re Woerner)United States Bankruptcy Court, D. Kansas · 1982
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3Cited by2 opinions
- Creditor's Committee v. Commonwealth, Department of RevenueDistrict Court, D. Massachusetts · 1989
- Mason v. Pa. Dept. of Revenue (In Re Davis)United States Bankruptcy Court, W.D. Pennsylvania · 1992