District Court, D. Massachusetts January 27, 2004, 02-45451 JBR to 02-45453 JBR (In Re Industrial Commercial Electrical, Inc.)

MEMORANDUM OF DECISION REGARDING OBJECTION TO ADMINISTRATIVE CLAIM OF INTERNAL REVENUE SERVICE [# 348]

JOEL B. ROSENTHAL, Bankruptcy Judge.

This matter came before the Court for an evidentiary hearing on the Objection (the “Objection”), originally filed by the Debtors and now prosecuted by the Official Committee of Unsecured Creditors (the “Committee”), to a Request for Payment of Administrative