District Court, D. Massachusetts December 1, 1997, Bankruptcy 96-40009-NMG (Monahan v. Massachusetts Department of Revenue)

MEMORANDUM AND ORDER

GORTON, District Judge.

On November 28, 1995, the Bankruptcy Court overruled the objection of John T. Monahan (“the Debtor”) to the claim of the Massachusetts Department of Revenue (“MDOR”). Pending before this Court is an appeal from that Order.

I.

Background

On June 1, ,1995, the Debtor filed a petition for relief under Chapter 13 of the Bankruptcy Code.