IN RE M.A.P. RESTAURANT, INC.

Bankruptcy Nos. 90-11144 (M.A.P.), 90-11515 (Page).

191 B.R. 519 (1996)

In re M.A.P. RESTAURANT, INC., Debtor. In re Richard PAGE, Debtor.

United States Bankruptcy Court, D. Rhode Island.

January 29, 1996.


Attorney(s) appearing for the Case

Jason D. Monzack, Kirshenbaum & Kirshenbaum, Cranston, RI, Chapter 7 Trustee for both Debtors.

Everett C. Sammartino, Office of the U.S. Attorney, U.S. Department of Justice, Providence, RI, for Internal Revenue Service.


ORDER ALLOWING INTERNAL REVENUE SERVICE'S TARDILY FILED CLAIMS, AND GRANTING FIRST TIER PRIORITY STATUS

ARTHUR N. VOTOLATO, Bankruptcy Judge.

Heard on December 28, 1995, on the Trustees' Objections to two Internal Revenue Service Claims in the captioned Chapter 7 cases. Because the facts and legal issues are similar, the cases were consolidated for hearing. In dispute is the status, i.e., the allowability and the priority to be accorded to the IRS's...

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