IN RE ST. JOHNSBURY TRUCKING CO. INC.

Bankruptcy No. 93-B-43136 (FGC).

206 B.R. 318 (1997)

In re ST. JOHNSBURY TRUCKING COMPANY, INC., Debtor.

United States Bankruptcy Court, S.D. New York.

March 7, 1997.


Attorney(s) appearing for the Case

K.M. Lewis, Greenberg, Traurig, Hoffman, Lipoff, Rosen & Quentel, P.C., New York City, for St. Johnsbury Trucking Co. Inc. (Debtor).

T.J. Nicholas, Office of the Attorney General of Massachusetts, Boston, MA, for Mitchell Adams, Commissioner, Massachusetts Department of Revenue (Massachusetts).


Memorandum of Decision on Motion to Reconsider Disallowance of Claim

FRANCIS G. CONRAD, Bankruptcy Judge.

In the motion to reconsider before us1, Massachusetts asks us to reconsider our Order disallowing and expunging the tax deficiency claims of Massachusetts against Debtor. Massachusetts had filed a proof of claim to which Debtor objected by asserting that its records showed no taxes...

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