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IN RE BEVERAGES INTERN. LTD.

Bankruptcy Nos. 84-895-JG, 84-01361-JG, Adv. No. 87-1297-JNG.

96 B.R. 407 (1989)

In re BEVERAGES INTERNATIONAL LTD. d/b/a N.P. Beverages, Inc., Debtor. In re N.P. BEVERAGES CORP. f/k/a Narragansett Sales of Southeastern Massachusetts, Inc. CREDITORS' COMMITTEE AND TRUSTEES OF BEVERAGES INTERNATIONAL, LTD. CREDITORS' TRUST, Plaintiff, v. COMMONWEALTH OF MASSACHUSETTS DEPARTMENT OF REVENUE, Defendant.

United States Bankruptcy Court, D. Massachusetts.

February 21, 1989.

Attorney(s) appearing for the Case

Victor Bass, Palmer & Dodge, Boston, Mass., for plaintiff.

R. Alan Fryer, Peabody & Arnold, Boston, Mass., for defendant.

MEMORANDUM

JAMES N. GABRIEL, Chief Judge.

The above captioned adversary proceeding has been pending before this Court since October 26, 1987. Following a prolonged period for discovery, the Creditors' Committee and the Trustees of Beverages International, Ltd. Creditors' Trust (collectively the "Trustees") moved for summary judgment with respect to their objection to the allowance of priority proofs of claim filed...

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