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IN RE NEW ENGLAND HIGH CARBON WIRE CORP.

Bankruptcy No. 78-0337-G.

39 B.R. 886 (1984)

In re NEW ENGLAND HIGH CARBON WIRE CORP., Debtor. NEW ENGLAND HIGH CARBON WIRE CORP. and Sumner B. Tilton, Jr., Trustee, Plaintiffs, v. TOWN OF MILLBURY, MASSACHUSETTS, By and Through its COLLECTOR OF TAXES, Mildred V. Kunsinger, Defendants.

United States Bankruptcy Court, D. Massachusetts.

May 21, 1984.

Attorney(s) appearing for the Case

James M. Burgoyne, Fletcher, Tilton & Whipple, Worcester, Mass., for plaintiffs.

Edward P. Healy, Healy, Desimone, Rocheleau & Horton, Worcester, Mass., for defendants.

MEMORANDUM AND ORDER ON COMPLAINT FOR DECLARATORY RELIEF AND OBJECTION TO PROOF OF CLAIM OF THE TOWN OF MILLBURY

PAUL W. GLENNON, Bankruptcy Judge.

The two questions before the Court are:

1. Whether this Court has jurisdiction to hear and determine the amount of preconfirmation taxes due and owing the Town of Millbury where the debtor has not exhausted the administrative remedies for appealing tax assessments under the General Laws of Massachusetts...

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