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IN RE FIRST SOFTWARE CORP.

Civ. No. 87-1498-WF.

97 B.R. 711 (1988)

In re FIRST SOFTWARE CORPORATION, Debtor. COMMISSIONER OF REVENUE FOR THE COMMONWEALTH OF MASSACHUSETTS, Appellant, v. FIRST SOFTWARE CORPORATION, Appellee.

United States District Court, D. Massachusetts.

May 11, 1988.

Attorney(s) appearing for the Case

Jeffery S. Ogilvie, Legal Bureau, Mass. Dept. of Revenue, Cambridge, Mass., for appellant.

Richard Page, Choate, Hall & Stewart, Boston, Mass., for appellee.

MEMORANDUM AND ORDER

WOLF, District Judge.

This is an appeal by the Commissioner of Revenue for the Commonwealth of Massachusetts ("Commissioner") from the Bankruptcy Court's denial of the Commissioner's motion for relief from a September 17, 1986 Bankruptcy Court Order fixing October 31, 1986, as the "bar date" for filing proofs of claim. By moving for relief from the bar date order, the Commissioner sought to secure payment of its claim against the Debtor...

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