DECISION DISALLOWING DOR CLAIM
JAMES F. QUEENAN, JR., Bankruptcy Judge.
This disputed claim proceeding arises out of the failure of Covynn, Inc. ("Covynn") to pay income taxes withheld from employees' wages and meals taxes collected from customers. The Massachusetts Department of Revenue ("DOR") has assessed these taxes against Robert P. Coveney, the chapter 13 debtor ("Debtor"), in his capacity as president, director and 25% stockholder of Covynn...
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