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CREDITOR'S COMMITTEE v. MASS. DEPT. OF REVENUE

Bankruptcy Appeal No. 89-668-C.

105 B.R. 145 (1989)

CREDITOR'S COMMITTEE and Trustees of Beverages International, Ltd. Creditors Trust, Plaintiffs-Appellees, v. COMMONWEALTH OF MASSACHUSETTS, DEPARTMENT OF REVENUE, Defendant-Appellant.

United States District Court, D. Massachusetts.

October 2, 1989.

Attorney(s) appearing for the Case

Victor Bass, Palmer & Dodge, Geraldine Brotherton, Marullo & Barnes, Boston, Mass., for plaintiffs-appellees.

R. Alan Fryer, Peabody & Arnold, Jeffrey S. Ogilvie, Boston, Mass., for defendant-appellant.

MEMORANDUM

CAFFREY, Senior District Judge.

This case is an appeal from an adversary proceeding in the United States Bankruptcy Court. In 1987, the Creditor's Committee and Trustees of Beverages International ("Creditor's Committee") initiated an adversary proceeding against the Commonwealth of Massachusetts Department of Revenue ("Commonwealth") contesting the Commonwealth's priority claims for unpaid alcohol excise taxes owed by Beverages International...

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