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IN RE DRAKE

Bankruptcy No. 03-18150-WCH. Adversary No. 08-1204.

434 B.R. 11 (2010)

In re Barbara DRAKE, Debtor. Barbara Drake, Plaintiff, v. Massachusetts Department of Revenue, Navjeet Bal, Commissioner, Defendants.

United States Bankruptcy Court, D. Massachusetts, Eastern Division.

July 19, 2010.

Attorney(s) appearing for the Case

Joseph G. Foley, Cambridge, MA, for Debtor.

MEMORANDUM OF DECISION

WILLIAM C. HILLMAN, Bankruptcy Judge.

I. INTRODUCTION

The matters before the Court are the Defendant's, Massachusetts Department of Revenue (the "MDOR"), Motion for Summary Judgment ("MDOR's Motion for Summary Judgment"), the Plaintiff's, Barbara Drake ("Drake"), opposition thereto, Drake's Motion for Summary Judgment ("Drake's Motion for Summary Judgment"), and the MDOR's opposition. Generally, the parties...

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