Legal Opinion
In Re St. Hilaire
District Court, D. Massachusetts
Decided May 21, 1991No. Civ. A. 90-10080-WDPublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM AND ORDERS
WOODLOCK, District Judge.
The debtor, Robert St. Hilaire, brings this appeal from the decision of the United States Bankruptcy Court (Gabriel, C.J.), In re St. Hilaire, 102 B.R. 1 (Bkrtcy.D.Mass.1989), overruling his objections to certain proofs of claim filed against his estate by the Department of Revenue of the Commonwealth of Massachusetts (DOR). Both parties agree that the sole issue on appeal is whether, as determined by the bankruptcy court, the Massachusetts sales tax assessed on meals (M.G.L. c. 64H, §§ 2, 3) is a nondischargeable tax entitled to priority under…
2Cases cited14 opinions
- Garcia v. United StatesSupreme Court of the United States · 1985
- In Re Joanne G. Burns, Debtor. Joanne G. Burns v. United States of America, Acting by and Through the Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1989
- In Re John Arthur Rosenow v. State of Illinois, Department of Revenue, in Re Robert M. Hull v. State of Illinois, Department of RevenueCourt of Appeals for the Seventh Circuit · 1983
- Tapp v. Fairbanks North Star Borough (In Re Tapp)United States Bankruptcy Court, D. Alaska · 1981
- In Re Richard Eugene Groetken, Debtor. Richard Eugene Groetken v. State of Illinois, Department of RevenueCourt of Appeals for the Seventh Circuit · 1988
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3Cited by1 opinion
- In Re St. Hilaire (Robert H.)Court of Appeals for the First Circuit · 1991