IN RE LISSNER CORP.

Nos. 90 C 2932, 85 B 12267.

119 B.R. 143 (1990)

In re LISSNER CORPORATION, Debtor. UNITED STATES of America, Appellant, v. William A. BRANDT, Jr., as Trustee in Bankruptcy for Lissner Corporation, Appellee.

United States District Court, N.D. Illinois, E.D.

September 17, 1990.


Attorney(s) appearing for the Case

D. Patrick Mullarkey, Steven E. Cole, Tax Div., U.S. Dept. of Justice, Washington, D.C., for appellant.

Marilyn I. Kosin, Towbin & Zazove, Ltd., Chicago, Ill., for appellee.


MEMORANDUM ORDER

BUA, District Judge.

The Internal Revenue Service ("IRS") has asserted a claim for administrative expenses incurred by the debtor in this bankruptcy proceeding. In disallowing the IRS's claim, the bankruptcy court held that the claim was untimely filed. The IRS now appeals that ruling. For the reasons stated herein, the decision of the bankruptcy court is affirmed.

I. FACTS

The debtor in this case, Lissner Corporation ...

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