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IN RE SEMS MUSIC CO., INC.

Bankruptcy No. 77-30961.

24 B.R. 376 (1982)

In re SEMS MUSIC COMPANY, INC., Debtor.

United States Bankruptcy Court, M.D. Tennessee, Nashville Division.

November 2, 1982.

Attorney(s) appearing for the Case

James William Hofstetter, Jr., Nashville, Tenn., Trustee.

Joel H. Moseley, Moseley & Elliott, Nashville, Tenn., for Guthrie, unsecured creditor.

W. Ovid Collins, Jr., Nashville, Tenn., for Warner Brothers Publications, Inc.

C. Kinian Cosner, Jr., Cosner, Waldschmidt & Crocker, Nashville, Tenn., for trustee.

MEMORANDUM

KEITH M. LUNDIN, Bankruptcy Judge.

This matter is before the court upon the trustee's recommendation that proof of claim No. 35 filed by Warner Brothers Publications, Inc. ("Warner") be disallowed as untimely. After a review of the applicable authority, the briefs and arguments of the parties, and the record of the proceedings, the court determines that the claim was not filed within the period required by Rule 302(e) of the Federal Rules of Bankruptcy...

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