IN RE MIDDLESEX POWER EQUIPMENT & MARINE, INC.

No. 01-2314.

292 F.3d 61 (2002)

In re MIDDLESEX POWER EQUIPMENT & MARINE, INC., Debtor. New England Power & Marine, Inc., Appellant, v. Town of Tyngsborough, Massachusetts, Appellee.

United States Court of Appeals, First Circuit.

Decided June 11, 2002.


Attorney(s) appearing for the Case

Gregory D. Oberhauser for appellant.

David G. Baker for appellee.

Before LYNCH, Circuit Judge, CAMPBELL and MAGILL, Senior Circuit Judges.


LYNCH, Circuit Judge.

This case involves a dispute over payment of taxes owed to a town on real estate sold by a trustee in bankruptcy. The purchaser of the debtor's property attempted to have the bankruptcy court resolve the tax matter by filing a motion to reopen. The bankruptcy court demurred, preferring to abstain in favor of allowing the Massachusetts Land Court, which was hearing the tax foreclosure proceedings, to resolve the issue. The federal district court...

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