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IN RE PEMBERTON PUB, INC.

Bankruptcy No. 81-0211-HL.

29 B.R. 519 (1983)

In re PEMBERTON PUB, INC., Debtor.

United States Bankruptcy Court, D. Massachusetts.

March 31, 1983.

Attorney(s) appearing for the Case

Daniel Carragher, Widett, Slater & Goldman, Boston, Mass., for debtor.

John Gilbert, Boston, Mass., for Com. of Mass., Dept. of Revenue.

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...

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