Legal Opinion
Adams v. Coveney
District Court, D. Massachusetts
Decided March 4, 1998No. Civ.A. 96-40241-GAOPublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM and ORDER
O’TOOLE, District Judge.
The Commissioner of the Massachusetts Department of Revenue (“DOR”) appeals from a final order of the Bankruptcy Court disallowing the DOR’s claim against the debtor, Robert P. Coveney (“Coveney”). In re Robert P. Coveney, 202 B.R. 801 (Bankr.D.Mass.1996). The Commissioner contends that the Bankruptcy Judge applied the wrong legal standard in interpreting Mass. Gen.L. eh. 64H, § 16 and Mass.Gen.L. ch. 62B, § 5 to determine whether Coveney was “under a duty” to pay over the state trust fund taxes withheld by Covynn, Inc., a corporation formerly owned…
2Cases cited8 opinions
- Packaging Industries Group, Inc. v. CheneyMassachusetts Supreme Judicial Court · 1980
- Williams v. PoulosCourt of Appeals for the First Circuit · 1993
- James M. O'COnnOr v. United States of America, & Third Party v. Richard Voight, Third PartyCourt of Appeals for the Third Circuit · 1992
- Vinick v. CommissionerCourt of Appeals for the First Circuit · 1997
- B. W. Co. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1976
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3Cited by3 opinions
- Neal Mitchell Associates v. Braunstein (In Re Lambeth Corp.)Bankruptcy Appellate Panel of the First Circuit · 1998
- Rock v. Department of TaxesSupreme Court of Vermont · 1999
- B-Real, LLC v. Melillo (Melillo)Bankruptcy Appellate Panel of the First Circuit · 2008