Legal Opinion
In Re Pemberton Pub, Inc.
United States Bankruptcy Court, D. Massachusetts
Decided March 31, 1983No. 16-14762PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM AND ORDER ON CLAIM OF THE COMMONWEALTH OF MASSACHUSETTS
HAROLD LAVIEN, Bankruptcy Judge.
The Commonwealth of Massachusetts has filed a corporate excise tax claim in total amount of $6,060.97. The claim states that the taxes are pursuant to Mass.Gen.Laws ch. 63 for the tax periods from 1976 to 1981 and further states that this is a priority claim under 11 U.S.C. § 507(a)(b). The debtor initially objected to both priority and amount. At a hearing on February 8,1983, the debtor withdrew its objection to the amount. The parties were given an opportunity to file briefs on the issue of…
2Cases cited2 opinions
- Pan American Van Lines v. United StatesCourt of Appeals for the Ninth Circuit · 1979
- Di Vincenzo v. New York City Income Tax Bureau (In Re Di Vincenzo)United States Bankruptcy Court, S.D. New York · 1979
3Cited by2 opinions
- In Re National Steel Corp.United States Bankruptcy Court, N.D. Illinois · 2005
- Delgado v. Ramos (In Re Delgado)Bankruptcy Appellate Panel of the First Circuit · 2006