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IN RE STEENSTRA

BAP Nos. MW 02-080, MW 02-081, Bankruptcy Nos. 01-40038-HJB, 02-43289-HJB.

307 B.R. 732 (2004)

In re Philip STEENSTRA, Debtor. Commonwealth of Massachusetts, Department of Revenue, Appellant, v. Denise M. Pappalardo, Chapter 13 Trustee, Appellee. In re Philip Steenstra, Debtor. Commonwealth of Massachusetts, Department of Revenue, Appellant, v. Denise M. Pappalardo, Chapter 13 Trustee, John Burdock, Chapter 7 Trustee, and Philip Steenstra, Appellees.

United States Bankruptcy Appellate Panel of the First Circuit.

March 31, 2004.

Attorney(s) appearing for the Case

Jeffrey S. Ogilvie, on brief, Boston, MA, for Appellant.

Joanne Psilos, on brief, for the Appellee, Denise M. Pappalardo, Chapter 13 Trustee.

Before LAMOUTTE, HAINES, and VAUGHN, U.S. Bankruptcy Appellate Panel Judges.

VAUGHN, Bankruptcy Judge.

In this consolidated appeal, the Commonwealth of Massachusetts Department of Revenue (the "MDOR" or "Appellant") appeals from the October 23, 2002 orders of the United States Bankruptcy Court for the District of Massachusetts (the "bankruptcy court") denying (1) its Motion for Order Authorizing and Directing the Chapter 13 Trustee to Comply with Tax Levy ("Levy Motion") and, (2) its Motion for Determination that the Automatic Stay Does Not...

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