IN RE FRIEDMAN

Bankruptcy No. 95-40269. Adversary No. 95-4098.

200 B.R. 1 (1996)

In re Edward D. FRIEDMAN, Debtor. Edward D. FRIEDMAN, Plaintiff, v. INTERNAL REVENUE SERVICE and Commonwealth of Massachusetts Department of Revenue, Defendants.

United States Bankruptcy Court, D. Massachusetts.

August 29, 1996.


Attorney(s) appearing for the Case

Thomas J. Nicholas, Boston, MA, for MDOR.

Joseph J. Lange, Peter M. Stern, Springfield, MA, for debtor.

Joseph B. Collins, Chapter 7 Trustee, Springfield, MA.


MEMORANDUM OF DECISION

HENRY J. BOROFF, Bankruptcy Judge.

Before the Court is a "Motion of Defendant, Department of Revenue of the Commonwealth of Massachusetts, for Summary Judgment" (the "Motion"). Plaintiff Edward D. Friedman (the "Debtor") filed an opposition to the Motion, together with an affidavit. The issue for determination is whether this Court should find certain state income taxes owed by the Debtor to the Commonwealth of Massachusetts...

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