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IN RE FRIEDMAN

Bankruptcy No. 92-62916.

184 B.R. 883 (1994)

In re Bernard FRIEDMAN, Debtor.

United States Bankruptcy Court, N.D. New York.

January 5, 1994.

Attorney(s) appearing for the Case

Hancock & Estabrook (R. John Clark, of counsel), Syracuse, NY, for debtor.

Elis J. DeLia, Dist. Tax Atty. & Appraiser, Utica, NY, for New York State Dept. of Taxation and Finance.

Mark W. Swimelar, Chapter 13 trustee, Syracuse, NY.

MEMORANDUM-DECISION, FINDINGS OF FACT, CONCLUSIONS OF LAW AND ORDER

STEPHEN D. GERLING, Chief Judge.

Presently before the Court is a motion by Bernard Friedman ("Debtor") for an order pursuant to § 502 of the Bankruptcy Code (11 U.S.C. §§ 101-1330) ("Code") and Rule 3007 of the Federal Rules of Bankruptcy Procedure ("Fed.R.Bankr.P.") disallowing the claim of the New York State Department of Taxation and Finance ("Department"). The motion was...

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