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IN RE ADCOM, INC.

Bankruptcy No. 85-01136-JNG.

67 B.R. 403 (1986)

In re ADCOM, INC. Debtor.

United States Bankruptcy Court, D. Massachusetts.

November 25, 1986.

Attorney(s) appearing for the Case

Arnold S. Goldstein, Meyers, Goldstein, Ghyten & Kosberg, Chestnut Hill, Mass., for petitioner.

Donald Lassman, Com. of Mass., Dept. of Revenue, Cambridge, Mass., for respondent.

MEMORANDUM

JAMES N. GABRIEL, Bankruptcy Judge.

The matter before the Court is Adcom, Inc.'s ("Adcom" or the "Debtor") objection to the proof of claim submitted by its only creditor, the Commonwealth of Massachusetts, Department of Revenue ("DOR"). The DOR filed its proof of claim in this proceeding on November 13, 1985. The DOR seeks $110,883.88 for unpaid sales tax assessed in March of 1985. The Debtor maintains that it is not subject to the sales tax....

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