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IN RE INTERN. HORIZONS, INC.

No. 84-8068.

751 F.2d 1213 (1985)

In re INTERNATIONAL HORIZONS, INC., et al., Debtors, UNITED STATES of America, Plaintiff-Appellant, v. INTERNATIONAL HORIZONS, INC., et al., Defendants-Appellees.

United States Court of Appeals, Eleventh Circuit.

January 31, 1985.

Attorney(s) appearing for the Case

Glenn L. Archer, Asst. Atty. Gen., Michael L. Paup, Wynette J. Hewett, Gayle P. Miller, Tax Div., Dept. of Justice, Washington, D.C., for plaintiff-appellant.

David G. Bisbee, Robert A. Parker, Jr., Atlanta, Ga., for defendants-appellees.

Before HENDERSON and HATCHETT, Circuit Judges, and NICHOLS, Senior Circuit Judge.

NICHOLS, Senior Circuit Judge:

This is an appeal from the judgment of the United States District Court for the Northern District of Georgia affirming the decision of the United States Bankruptcy Court for the Northern District of Georgia which held untimely the United States' amended proofs of claim for certain federal corporate income taxes. This court has jurisdiction under 28 U.S.C. § 1293(b). Appellant contends that the bankruptcy court abused its discretion...

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