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IN RE HEALTHCO INTERN., INC.

No. 93-41604-JBR.

257 B.R. 379 (2001)

In re HEALTHCO INTERNATIONAL, INC., Debtor.

United States Bankruptcy Court, D. Massachusetts.

January 23, 2001.

Attorney(s) appearing for the Case

David B. Madoff, Cohn & Kelakos, LLP, Boston, MA, for William A. Brandt, Chapter 7 Trustee.

James L. O'Connor, Jr., Mass. Dept. of Revenue, Litigation Bureau, Boston, MA, for Commissioner, Massachusetts Dept. of Revenue.

MEMORANDUM AND ORDER ON TRUSTEE'S SECOND OBJECTION TO PROOF OF CLAIM OF MASSACHUSETTS DEPARTMENT OF REVENUE

JOEL B. ROSENTHAL, Bankruptcy Judge.

The matter came before the Court on the Chapter 7 Trustee's objection to Claim No. 222 filed in this case by the Massachusetts Department of Revenue ("the MDOR") for claims against the Debtor, Healthco International, Inc. The MDOR's claim arose from an assessment for sales tax and corporate excise...

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