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THINKING MACH. CORP. v. NEW MEXICO TAX. & REV. DEPT.

Civ. A. No. 96-12513-WGY.

211 B.R. 426 (1997)

THINKING MACHINES CORPORATION, Debtor-Appellant, v. NEW MEXICO TAXATION AND REVENUE DEPARTMENT, Claimant-Appellee.

United States District Court, D. Massachusetts.

July 22, 1997.

Attorney(s) appearing for the Case

Brian P. Lenihan, Charles R. Dogherty, Hill & Barlow, Boston, MA, for Thinking Machines Corporation.

Gregory S. Gilman, Attorney General's Office, Boston, MA, Donald F. Harris, Special Assistant Attorney General, Sante Fe, NM, for New Mexico Taxation and Revenue Department.

MEMORANDUM AND ORDER

YOUNG, District Judge.

This bankruptcy appeal presents a question of law which has yet to be addressed by the First Circuit and has split the other federal circuit courts of appeals: which party bears the ultimate burden of proof when a tax claim is asserted in the context of a bankruptcy proceeding?

I. BACKGROUND

Thinking Machines Corporation ("Thinking Machines") appeals the decision of the Bankruptcy...

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