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IN RE BAY STATE YORK CO., INC.

Bankruptcy No. 91-10187-JNF. Adv. No. 91-1759.

162 B.R. 922 (1993)

In re BAY STATE YORK COMPANY, INC., Debtor. Jeffrey A. KITAEFF, Chapter 7 Trustee of Bay State York Company, Inc. and Jager, Smith, Stetler & Arata, P.C., Plaintiffs, v. PEABODY CONSTRUCTION COMPANY, INC., Hartford Casualty Insurance Company, and United States of America, Defendants.

United States Bankruptcy Court, D. Massachusetts.

December 23, 1993.

Attorney(s) appearing for the Case

Bruce F. Smith, Boston, MA, and Jeffrey A. Kitaeff, Andover, MA, for plaintiffs.

Peter G. Hermes, Boston, MA, for Hartford Cas. Ins. Co.

George P. Eliopoulos, U.S. Dept. of Justice, Washington, DC, for I.R.S.

MEMORANDUM

JOAN N. FEENEY, Bankruptcy Judge.

I. INTRODUCTION

The matter before the Court is the "First Amended Complaint for Turnover of Assets and to Determine Priority of Liens" (the "Complaint") filed by the Chapter 7 Trustee of the estate of Bay State York Company, Inc. ("BSY") and Jager, Smith, Stetler & Arata, P.C. ("JSSA").1 The original complaint was filed on December...

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