In Re Crecco

MEMORANDUM

JOAN N. FEENEY, Bankruptcy Judge.

I. INTRODUCTION

The matter before the Court is the “Debt- or’s Objection to Proof of Claim of Commonwealth of Massachusetts Department of Revenue.” The Court conducted a hearing on the Debtor’s objection on July 9, 1993. At the conclusion of the hearing, the Court ordered the parties, Jane M. Crecco (the “Debtor”) and the Massachusetts Department of Revenue (the “DOR”), to file an Agreed Statement of Facts and briefs by August 27, 1993. The parties have complied with the Court’s bench order.

II. AGREED STATEMENT OF FACTS

The parties submitted the…