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IN RE SEMINOLE BACKHOE SERVICES, INC.

Bankruptcy No. 582-00150.

33 B.R. 914 (1983)

In re SEMINOLE BACKHOE SERVICES, INC., Debtor.

United States Bankruptcy Court, N.D. Texas, Lubbock Division.

September 29, 1983.

Attorney(s) appearing for the Case

Buford C. Terrell, Lubbock, Tex., for petitioner.

Grover Hartt, III, Dept. of Justice, Tax Div., Dallas, Tex., for I.R.S.

Myrtle McDonald, Lubbock, Tex., trustee.

MEMORANDUM AND ORDER

BILL H. BRISTER, Bankruptcy Judge.

Myrtle McDonald, Trustee, objected to the claim of Internal Revenue Service ("IRS"), contending that it was not timely filed. The following summary constitutes findings of fact and conclusions of law after bench trial.

The debtor, Seminole Backhoe Services, Inc., a corporation, filed petition for order for relief under Chapter 7 of Title 11, United States Code, on September 22, 1982. Notices...

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