Commissioner of Revenue for the Massachusetts v. First Software Corp. (In Re First Software Corp.)

MEMORANDUM AND ORDER

WOLF, District Judge.

This is an appeal by the Commissioner of Revenue for the Commonwealth of Massachusetts (“Commissioner”) from the Bankruptcy Court’s denial of the Commissioner’s motion for relief from a September 17, 1986 Bankruptcy Court Order fixing October 31, 1986, as the “bar date” for filing proofs of claim. By moving for relief from the bar date order, the Commissioner sought to secure payment of its claim against the Debtor, First Software Corporation, for sales tax in the amount of $177,-941.56. After a hearing in the Bankruptcy Court on February 20, 1987, the…