United States v. Tourtellot

MEMORANDUM OPINION AND ORDER

THOMAS D. SCHROEDER, District Judge.

This matter arose in the Bankruptcy Court and is before this court upon withdrawal of reference pursuant to 28 U.S.C. § 157(d).1 (Doc. 15.) At issue is the “Application for Administrative Expenses” (“Claim”) filed by the United States Department of Treasury’s Alcohol and Tobacco Tax and Trade Bureau (“TTB” or Government) seeking payment of post-petition federal excise taxes on large cigars sold by the Debtor, Alternative Brands, Inc. (“Debtor”), as well as the “Objection to Claim for Administrative Expense And Motion For…