Legal Opinion
New England High Carbon Wire Corp. v. Town of Millbury Ex Rel. Collector of Taxes (In Re New England High Carbon Wire Corp.)
United States Bankruptcy Court, D. Massachusetts
Decided May 21, 1984No. 19-10836PublishedCited by 8 opinions
1Opinion of the Court
MEMORANDUM AND ORDER ON COMPLAINT FOR DECLARATORY RELIEF AND OBJECTION TO PROOF OF CLAIM OF THE TOWN OF MILL-BURY
PAUL W. GLENNON, Bankruptcy Judge.
The two questions before the Court are:
1. Whether this Court has jurisdiction to hear and determine the amount of pre-confirmation taxes due and owing the Town of Millbury where the debtor has not exhausted the administrative remedies for appealing tax assessments under the General Laws of Massachusetts, M.G.L. ch. 59, § 59, which remedies are a prerequisite to judicial challenge of assessed taxes outside of bankruptcy; and
2. Whether this Court has…
2Cases cited13 opinions
- American Fire & Casualty Co. v. FinnSupreme Court of the United States · 1951
- Katchen v. LandySupreme Court of the United States · 1966
- Arkansas Corporation Comm'n v. ThompsonSupreme Court of the United States · 1941
- Bernard Williams v. William P. Rogers, Secretary of StateCourt of Appeals for the Eighth Circuit · 1971
- In the Matter of Century Vault Company, Inc., Bankrupt, Harold J. Connor, Trustee in BankruptcyCourt of Appeals for the Third Circuit · 1969
8 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Northwest Beverage, Inc. v. Johnson (In Re Northwest Beverage, Inc.)United States Bankruptcy Court, N.D. Illinois · 1985
- Ledgemere Land Corp. v. Town of Ashland (In Re Ledgemere Land Corp.)United States Bankruptcy Court, D. Massachusetts · 1991
- St. John's Nursing Home, Inc. v. City of New Bedford (In Re St. John's Nursing Home, Inc.)District Court, D. Massachusetts · 1994
- Cumberland Farms, Inc. v. Town of Barnstable (In Re Cumberland Farms, Inc.)United States Bankruptcy Court, D. Massachusetts · 1994
- In Re St. John's Nursing Home, Inc.United States Bankruptcy Court, D. Massachusetts · 1993
3 more not listed; retrieve them via the Exa API.