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IN RE GOULD & EBERHARDT GEAR MACHINERY CORP.

Bankruptcy No. 4-82-00658-G.

69 B.R. 944 (1987)

In re GOULD & EBERHARDT GEAR MACHINERY CORPORATION, Debtor.

United States Bankruptcy Court, D. Massachusetts.

February 12, 1987.

Attorney(s) appearing for the Case

Jack Wolfson, Wolfson, Dodson, Keenan & Cotton, Worcester, Mass., for debtor.

John Sigel, Hale & Dorr, Boston, Mass., for trustee.

Donald R. Lassman, Cambridge, Mass., for Commissioner of Revenue.

OPINION

JAMES F. QUEENAN, Jr., Bankruptcy Judge.

Gould & Eberhardt Gear Machinery Corporation (the "Debtor") commenced this Chapter 11 proceeding over four years ago as the result of financial difficulties caused primarily by the insolvency of a substantial customer. The Debtor has incurred operational difficulties during the Chapter 11 proceeding, causing defaults in its postfiling tax obligations. These defaults largely precipitated the appointment...

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