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IN RE KULICK

No. CV 88-0360.

85 B.R. 680 (1988)

In re Donald KULICK.

United States District Court, E.D. New York.

May 12, 1988.

Attorney(s) appearing for the Case

Harvis & Zeichner by Nathan Schwed, New York City, for debtor.

Merrell B. Green, U.S. Dept. of Justice, Washington, D.C.

MEMORANDUM AND ORDER

WEXLER, District Judge.

This is an appeal from a decision of the Bankruptcy Court (Holland, J.) holding that certain proofs of claim filed by the Internal Revenue Service ("IRS") were late claims that were properly subordinated to claims of general creditors. According to IRS, the claims at issue were amendments to earlier claims and the Bankruptcy Court incorrectly held the claims to be untimely. For the reasons that follow, this Court...

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