Opinion
Case No. 10-31470-HJB AP No. 12-3030
04-08-2013
In re TIMOTHY P. PERKINS, Debtor TIMOTHY P. PERKINS, Plaintiff, v. MASSACHUSETTS DEPARTMENT OF REVENUE, Defendant.
Chapter 7
ORDER
This Court adopts in its entirety the reasoning of Bankruptcy Judge Melvin S. Hoffman in Brown v. Massachusetts Department of Revenue (in re Brown), Bankr. Nos. 08-43819-MSH, 10-41907-MSH, Adv. Nos. 11-4150, 11-4149, 2013 WL 951797 (Bankr. D. Mass. March 11, 2013). Accordingly, the Massachusetts Department of Revenue's Motion for Summary Judgment is DENIED. The Plaintiffs Objection to Defendant's Motion for Summary Judgment and Counter Motion for Summary Judgment is GRANTED.
By the Court,
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Henry J. Boroff
United States Bankruptcy Judge