United States Bankruptcy Court, S.D. California September 26, 1986, 19-00500 (In Re Sitzberger)

MEMORANDUM DECISION

JOHN J. HARGROVE, Bankruptcy Judge.

I.

INTRODUCTION

At issue in this matter is whether the claim of the Internal Revenue Service (hereinafter “IRS”) against the debtor’s estate for delinquent income taxes should be disallowed due to the fact that the proof of claim submitted by the IRS was filed after the claims bar date.

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II.