Legal Opinion
In Re Thinking MacHines Corp.
United States Bankruptcy Court, D. Massachusetts
Decided October 29, 1996No. 19-40052PublishedCited by 4 opinions
1Opinion of the Court
DECISION REGARDING OBJECTION TO PROOF OF CLAIM OF NEW MEXICO TAXATION AND REVENUE DEPARTMENT
WILLIAM C. HILLMAN, Bankruptcy Judge.
I. Background
The Debtor is a Massachusetts corporation engaged in the manufacture and sale of computers. It sold computer products and services under contracts with Sandia National Laboratories (“Sandia”), the Defense Advanced Research Projects Agency (“DAR-PA”) and the Los Alamos National Laboratory (“LANL”) which are all located in New Mexico (collectively the “Buyers”). Between 1988 and 1991, the Debtor billed Sandia, DARPA and LANL a total of $3,014,603 pursuant…
2Cases cited25 opinions
- United States v. JanisSupreme Court of the United States · 1976
- Helvering v. TaylorSupreme Court of the United States · 1935
- United States v. New MexicoSupreme Court of the United States · 1982
- Milton R. Psaty, and Martin M. Psaty v. United StatesCourt of Appeals for the Third Circuit · 1971
- In The Matter Of Fidelity Holding Company, Ltd.Court of Appeals for the Fifth Circuit · 1988
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3Cited by4 opinions
- In Re St. Johnsbury Trucking Co. Inc.United States Bankruptcy Court, S.D. New York · 1997
- Thinking MacHines Corp. v. New Mexico Taxation & Revenue DepartmentDistrict Court, D. Massachusetts · 1997
- In Re HayesUnited States Bankruptcy Court, D. Massachusetts · 1999
- Pransky v. Internal Revenue Service (In re Pransky)United States Bankruptcy Court, D. New Jersey · 2004