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IN RE HOLYWELL CORP.

Bankruptcy No. 84-01590-BKC-TCB.

68 B.R. 203 (1986)

In re HOLYWELL CORPORATION, et al., Debtors.

United States Bankruptcy Court, S.D. Florida.

December 1, 1986.

Attorney(s) appearing for the Case

Kent, Watts & Durden, Fred H. Kent, Jr., Jacksonville, Fla., Shutts & Bowen, Miami, Fla., Special Counsel, for debtors.

Holland & Knight, Irving M. Wolff, Miami, Fla., for Liquidating Trustee.

Emmet Marvin & Martin, Thomas F. Noone, New York City, and S. Harvey Ziegler, Kirkpatrick & Lockhart, Miami, Fla., and Steel Hector & Davis, Vance E. Salter, Miami, Fla., for the Bank of New York.

Kozyak & Tropin, P.A., John W. Kozyak, Miami, Fla., Alvarez LeCesne, Dept. of Justice, Tax Div., Washington, D.C., U.S. Atty., Miami, Fla., Frances Vest, Sp. Procedures & Insolvency Unit, I.R.S., Jacksonville, Fla., Office of Dist. Counsel, I.R.S., Miami, Fla., for Olympia & York.

ORDER ON CLAIM NOS. 509 and 512 (IRS)

THOMAS C. BRITTON, Chief Judge.

The Liquidating Trustee has objected (C.P. No. 1419) to claim numbers 509 and 512 upon the ground that they were filed after the claims bar date. The objection was heard on November 10. The facts are not in dispute.

On August 22, 1984, the debtor, Holywell Corporation and four related entities filed bankruptcy petitions for relief under chapter 11. The debtor's schedules filed...

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