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IN RE ROBERT STONE CUT OFF EQUIPMENT INC.

Bankruptcy No. 84-01062.

98 B.R. 158 (1989)

In re ROBERT STONE CUT OFF EQUIPMENT INC. AND BENTLEY WELDERY & MACHINERY CO. (A Division thereof), Debtor.

United States Bankruptcy Court, N.D. New York.

March 9, 1989.

Attorney(s) appearing for the Case

Goldberg, Harding & Talev, P.C., Syracuse, N.Y., for trustee; Harold P. Goldberg, of counsel.

Steven A. Paquette, Dist. Tax Atty. & Appraiser, N.Y.S. Dept. of Taxation and Finance, Syracuse, N.Y.

MEMORANDUM-DECISION, FINDINGS OF FACT, CONCLUSIONS OF LAW AND ORDER

STEPHEN D. GERLING, Bankruptcy Judge.

This contested matter comes before the Court on the objection by the Trustee in Bankruptcy ("Trustee") to a proof of claim filed by the New York State Department of Taxation and Finance (the "State" or "Department") after the claims bar date in the bankruptcy case of Robert Stone Cut Off Equipment Inc. and Bentley Weldery & Machinery Co. (A Division...

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