Legal Opinion

Creditor's Committee v. Commonwealth, Department of Revenue

District Court, D. Massachusetts

Decided October 2, 1989No. Bankruptcy Appeal 89-668-CPublishedCited by 19 opinions

1Opinion of the Court

MEMORANDUM

CAFFREY, Senior District Judge.

This case is an appeal from an adversary proceeding in the United States Bankruptcy Court. In 1987, the Creditor’s Committee and Trustees of Beverages International (“Creditor’s Committee”) initiated an adversary proceeding against the Commonwealth of Massachusetts Department of Revenue (“Commonwealth”) contesting the Commonwealth’s priority claims for unpaid alcohol excise taxes owed by Beverages International, Ltd. (“Beverages International”) and N.P. Beverages Corp. (“N.P. Beverages” and together “the Debtors”). The Creditor’s Committee claimed that…

2Cases cited22 opinions

  1. Pepper v. LittonSupreme Court of the United States · 1939
  2. In Re New England Fish CompanyCourt of Appeals for the Ninth Circuit · 1984
  3. National Shawmut Bank v. JohnsonMassachusetts Supreme Judicial Court · 1945
  4. In Re Missionary Baptist Foundation of America, Inc., Debtors, Robert B. Wilson, Trustee v. Brooks Supermarket, Inc.Court of Appeals for the Fifth Circuit · 1982
  5. Sierra Steel, Inc. v. S & S Steel Fabrication (In Re Sierra Steel, Inc.)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1989

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3Cited by19 opinions

  1. Pandora Industries, Inc. v. Paramount Communications Inc. (In Re Wingspread Corp.)District Court, S.D. New York · 1992
  2. Photo Mechanical Services, Inc. v. E.I. DuPont De Nemours & Co. (In Re Photo Mechanical Services, Inc.)United States Bankruptcy Court, D. Minnesota · 1995
  3. Chittenden Trust Co. v. Sebert Lumber Co. (In Re Vermont Toy Works, Inc.)District Court, D. Vermont · 1991
  4. In Re Chateaugay CorporationDistrict Court, S.D. New York · 1995
  5. NOVA Information Systems, Inc. v. Premier Operations, Ltd. (In Re Premier Operations)District Court, S.D. New York · 2003

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