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IN RE THINKING MACHINES CORP.

Bankruptcy No. 94-15405-WCH.

203 B.R. 1 (1996)

In re THINKING MACHINES CORPORATION, Debtor.

United States Bankruptcy Court, D. Massachusetts, Eastern Division.

October 29, 1996.

Attorney(s) appearing for the Case

Charles R. Dougherty, Hill & Barlow, Boston, MA, for Debtor.

Donald F. Harris, Special Assistant Attorney General, Santa Fe, NM, for New Mexico Taxation and Revenue Department.

DECISION REGARDING OBJECTION TO PROOF OF CLAIM OF NEW MEXICO TAXATION AND REVENUE DEPARTMENT

WILLIAM C. HILLMAN, Bankruptcy Judge.

I. Background

The Debtor is a Massachusetts corporation engaged in the manufacture and sale of computers. It sold computer products and services under contracts with Sandia National Laboratories ("Sandia"), the Defense Advanced Research Projects Agency ("DARPA") and the Los Alamos National Laboratory ("LANL...

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