In Re Willington Convalescent Home, Inc., Debtor. Martin W. Hoffman, Trustee v. State of Connecticut, Department of Income Maintenance and State of Connecticut, Department of Health Services, United States of America, Intervenor-Appellee. In Re Edward Zera, Debtor. Martin W. Hoffman, Trustee v. State of Connecticut, Department of Revenue Services, United States of America, Intervenor-Appellee

850 F.2d 50

57 USLW 2001, 17 Bankr.Ct.Dec. 1349,

Bankr. L. Rep. P 72,387,

Medicare&Medicaid Gu 37,168

In re WILLINGTON CONVALESCENT HOME, INC., Debtor.

Martin W. HOFFMAN, Trustee, Plaintiff-Appellant,

v.

STATE OF CONNECTICUT, DEPARTMENT OF INCOME MAINTENANCE and

State of Connecticut, Department of Health

Services, Defendants-Appellees,

United States of America, Intervenor-Appellee.

In re Edward ZERA, Debtor.

Martin W. HOFFMAN, Trustee, Plaintiff-Appellant,

v.

STATE OF CONNECTICUT, DEPARTMENT OF REVENUE SERVICES,

Defendant-Appellee,

United States of America, Intervenor-Appellee.

Nos. 481, 482, Dockets 87-5021,…