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IN RE ADCOM, INC.

Civ. A. No. 87-2087-MC.

89 B.R. 2 (1988)

In re ADCOM, INC., Debtor. COMMISSIONER OF REVENUE, COMMONWEALTH OF MASSACHUSETTS, Appellant, v. ADCOM, INC., Appellee.

United States District Court, D. Massachusetts.

June 21, 1988.

Attorney(s) appearing for the Case

Arnold S. Goldstein, Meyers, Goldstein, Chyten & Kosberg, Chestnut Hill, Mass., for Adcom, Inc.

Jeffrey S. Ogilvie, Leonard M. Goldberg, Counsel, Legal Bureau, Cambridge, Mass., for Ira A. Jackson, Com'r of Revenue.

Virginia Greiman, Boston, Mass., U.S. Trustee.

MEMORANDUM AND ORDER

McNAUGHT, District Judge.

This is an appeal by the Commissioner of Revenue for the Commonwealth of Massachusetts from an order of the Bankruptcy Court denying the Commissioner's claim for interest on the state's pre-petition tax claims against the Debtor at the rate set by state law (G.L. c. 62C, § 32) during the post-petition period between the date the Chapter 11 petition was filed on October 15, 1985 and the date the Debtor's...

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