District Court, D. Massachusetts September 27, 2001, CIV. A. 00-12417-DPW (Ruthardt v. United States)

MEMORANDUM AND ORDER

WOODLOCK, District Judge.

The Massachusetts Commissioner of Insurance, who has been appointed under Massachusetts law to serve as the Permanent Receiver of two insolvent insurance companies (the “Receiver”), brings this declaratory judgment action seeking to establish that the general federal claim priority statute, 31 U.S.C.