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Papp Int'l, Inc., Ch. 11, BK91-81297 (Nov. 16, 1995)

IRS's motion to allow late filing of its claim was granted because the IRS was able to establish "excusable neglect" under Rule 9006(b)(1). No prejudice to the estate was shown, & certain factors contributing to the late filing were beyond IRS's control.

Thursday, November 16, 1995
Judge Timothy J. Mahoney (Retired)