In Re Northeast Enterprises, Inc.

Opinion

STEPHEN RASLAVICH, Bankruptcy Judge.

Introduction

Before the Court is the Debtor’s Amended Objection to the Tax Claims of the Commonwealth of Pennsylvania. The Objection is opposed. For the reasons set forth below, the Objection to the claims is denied.

Procedural Background

The Department of Revenue (Revenue) filed two claims (# 21 for $19,234.48 and # 27 for $254,164.57) and the Department of Labor & Industry (L & I) one (# 26 for $7342.82). The Debtor objected to all three for two reasons: that each was filed in an incorrect amount and that after adjustment, the total of the three…