MEMORANDUM AND ORDER
GORTON, District Judge.
On November 28, 1995, the Bankruptcy Court overruled the objection of John T. Monahan ("the Debtor") to the claim of the Massachusetts Department of Revenue ("MDOR"). Pending before this Court is an appeal from that Order.
On June 1, 1995, the Debtor filed a petition for relief under Chapter 13 of the Bankruptcy Code. The MDOR filed a proof of claim ("Claim") estimating...
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