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IN RE NEWBURY CAFE, INC.

Bankruptcy No. 85-01113-JG, Adv. No. 86-1394.

72 B.R. 478 (1987)

In re NEWBURY CAFE, INC. d/b/a 29 Newbury, Debtor. Stephen J. GRAY, Trustee in Bankruptcy of Newbury Cafe, Inc. d/b/a 29 Newbury, Plaintiff, v. PATRIOT BANK, United States of America, Jane Brodey and Commonwealth of Massachusetts, Defendants.

United States Bankruptcy Court, E.D. Massachusetts.

April 16, 1987.

Attorney(s) appearing for the Case

Christopher W. Parker, Hinkley Allen Tobin & Silverstein, Boston, Mass., for plaintiff.

Leonard Goldberg, Dept. of Revenue, Boston, Mass., for defendants.

MEMORANDUM

JAMES N. GABRIEL, Chief Judge.

INTRODUCTION

On October 9, 1985, Newbury Cafe, Inc. (the "Debtor" or "Newbury Cafe") filed a voluntary petition under Chapter 11 of the Bankruptcy Code. Approximately ten months later, on July 30, 1986, the Chapter 11 case was converted to a case under Chapter 7. The conversion followed this Court's approval of a sale of all the estate's assets for $305,000 to George Lewis Jr., the highest bidder in a sealed...

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