Legal Opinion
In Re Bennett Enterprises, Inc.
United States Bankruptcy Court, D. Massachusetts
Decided March 25, 1986No. 19-10459PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM
JAMES N. GABRIEL, Bankruptcy Judge.
This matter comes before the Court on the Objection of The Commonwealth of Massachusetts, Department of Revenue (“the Commonwealth”) to the trustee’s proposed final distribution of estate funds to The United States Small Business Administration (“SBA”) on account of its claim arising out of a 1970 loan secured by an assignment of the debtor’s liquor license. The Commonwealth asserts that its claims for tax liens perfected in 1982 have priority over the SBA’s claims, asserting that the SBA’s security interest is invalid because a liquor license…
2Cases cited8 opinions
- Thomas C. Bogus, Trustee in the Matter of Jacob Rosenblum, Bankrupt v. The American National Bank of Cheyenne, WyomingCourt of Appeals for the Tenth Circuit · 1968
- Jubinville v. JubinvilleMassachusetts Supreme Judicial Court · 1943
- Mrs. Minnie Brade Glona v. American Guarantee & Liability Insurance CompanyCourt of Appeals for the Fifth Circuit · 1967
- Queen of the North, Inc. v. LeGrueAlaska Supreme Court · 1978
- Gibson v. Alaska Alcoholic Beverage Control BoardDistrict Court, D. Alaska · 1974
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3Cited by2 opinions
- In Re JohnsonUnited States Bankruptcy Court, N.D. Illinois · 1997
- In re Dalcon, Inc.District Court, D. Massachusetts · 1990