IN RE ADCOM, INC.

Bankruptcy No. 85-01136-JG.

74 B.R. 673 (1987)

In re ADCOM, INC., Debtor.

United States Bankruptcy Court, D. Massachusetts.

June 17, 1987.


Attorney(s) appearing for the Case

Arnold S. Goldstein, Chestnut Hill, Mass., for debtor.

Donald R. Lassman, Com. of Mass., Dept. of Revenue, Boston, Mass., for C.I.R.


MEMORANDUM

JAMES N. GABRIEL, Chief Judge.

The issue before the Court is whether the Commissioner of Revenue, Commonwealth of Massachusetts, Department of Revenue (the "Commissioner") is entitled to post-petition interest with respect to its priority unsecured tax claim. The issue arises in the context of a Chapter 11 case in which the Commissioner is the only pre-petition creditor of the bankruptcy estate and the value of the estate is almost six times greater...

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