Legal Opinion
Thinking MacHines Corp. v. New Mexico Taxation & Revenue Department
District Court, D. Massachusetts
Decided July 22, 1997No. Civ. A. 96-12513-WGYPublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
YOUNG, District Judge.
This bankruptcy appeal presents a question of law which has yet to be addressed by the First Circuit and has split the other federal circuit courts of appeals: which party bears the ultimate burden of proof when a tax claim is asserted in the context of a bankruptcy proceeding?
I. BACKGROUND
Thinking Machines Corporation (“Thinking Machines”) appeals the decision of the Bankruptcy Court awarding the New Mexico Taxation and Revenue Department (the “Department”) a pre-petition tax claim on a tax base of $2,158,042.27. See In Re Thinking Machines Corp.,…
2Cases cited28 opinions
- Butner v. United StatesSupreme Court of the United States · 1979
- Vanston Bondholders Protective Committee v. GreenSupreme Court of the United States · 1947
- Lewis v. Manufacturers National Bank of DetroitSupreme Court of the United States · 1961
- United States v. NolandSupreme Court of the United States · 1996
- Dick v. New York Life InsuranceSupreme Court of the United States · 1959
23 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- United States v. Callahan (In Re Callahan)District Court, D. Massachusetts · 2010
- In Re HayesUnited States Bankruptcy Court, D. Massachusetts · 1999
- In Re Access Cardiosystems, Inc.United States Bankruptcy Court, D. Massachusetts · 2007
- Barrows v. Internal Revenue ServiceDistrict Court, D. New Hampshire · 1998
- Barrows v. IRSDistrict Court, D. New Hampshire · 1998