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IN RE DORSIE'S STEAK HOUSE, INC.

Civ. A. No. 90-12635-T.

130 B.R. 363 (1991)

In re DORSIE'S STEAK HOUSE, INC., Debtor. Mitchell ADAMS, Commissioner, Commonwealth of Massachusetts Department of Revenue, Appellant, v. DORSIE'S STEAK HOUSE, INC., Appellee.

United States District Court, D. Massachusetts.

August 16, 1991.

Attorney(s) appearing for the Case

Stephen E. Meunier, Mass. Dept. of Revenue, Boston, Mass., for appellant.

Nancy K. McCarthy-Wasserman, Hanover, Mass., for appellee, debtor.

MEMORANDUM

TAURO, District Judge.

The Commissioner of the Massachusetts Department of Revenue ("DOR") appeals the Bankruptcy Court's disallowance of a meals tax claim. This court has jurisdiction of the appeal pursuant to 28 U.S.C. § 158(a) and Bankruptcy Rules 8001 et seq.

I

PROCEDURAL HISTORY

The proceedings below, before Bankruptcy Judge Carol J. Kenner, began after the...

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