ORDER
MAZZONE, District Judge.
After review of the careful and thoughtful analysis contained in the Memorandum, September 8, 1988, I adopt the report and recommendation and ALLOW the motion to abstain.
MEMORANDUM
JAMES M. GABRIEL, Chief Judge.
The matter before the Court is the Debtor's objection to the proof of claim of the Commonwealth of Massachusetts, Department of Revenue (the "Commonwealth"). The Debtor filed a Chapter 13...
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