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IN RE SPENLINHAUER

Case No. 13-17191-JNF.

573 B.R. 343 (2017)

IN RE Robert J. SPENLINHAUER, Debtor.

United States Bankruptcy Court, D. Massachusetts.

Signed September 8, 2017.

Attorney(s) appearing for the Case

Gary W. Cruickshank, Law Office of Gary W. Cruickshank, Boston, MA, for Debtor.

Paula R.C. Bachtell, Eric K. Bradford, U.S. Department of Justice, Boston, MA, for Assistant U.S. Trustee.

John T. Morrier, Lynne F. Riley, Casner & Edwards, LLP, Boston, MA, for Trustee.

MEMORANDUM

I. INTRODUCTION

The matter before the Court is the "Motion by Movant for Summary Judgment Relative to Estate Tax Claim of the Massachusetts Department of Revenue" (the "MDOR") through which Robert J. Spenlinhauer (the "Debtor") seeks an order granting summary judgment...

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