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IN RE EUA POWER CORP.

Bankruptcy No. 91-525-JEY. Adv. No. 95-1018-JEY.

184 B.R. 631 (1995)

In re EUA POWER CORPORATION n/k/a Great Bay Power Corporation, Debtor. GREAT BAY POWER CORPORATION and Official Bondholders' Committee of EUA Power Corporation n/k/a Great Bay Power Corporation, Plaintiffs, v. TOWN OF SEABROOK, NH, Town of Hampton, NH and Town of Hampton Falls, NH, Defendants.

United States Bankruptcy Court, D. New Hampshire.

April 26, 1995.

Attorney(s) appearing for the Case

Frank W. Getman Jr., Hale and Dorr, Boston, MA, for plaintiffs.

Daniel J. Callaghan, Devine, Millimet PA, Manchester, NH, Christopher T. Katucki, Goodwin, Proctor & Hoar, Boston, MA, for defendants.

Nicholas J. Scobbo Jr., Ferriter, Scobbo, Sikora, Singal, Caruso & Rodophele, P.C., Boston, MA, creditor.

MEMORANDUM OPINION

JAMES E. YACOS, Chief Judge.

The issue presented is whether the bankruptcy court has jurisdiction to determine whether the debtor should receive a tax refund or credit for pre-petition and post-petition property taxes which have been paid notwithstanding the debtor and/or the trustee's1 failure to comply with state procedural requirements regarding filing a refund request. The parties agree that the...

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