STECKLER, District Judge.
This matter is before the Court on appellant Mary Leasure Unroe's ("Debtor") appeal from the order of the United States Bankruptcy Court for the Southern District of Indiana which held as timely filed the Internal Revenue Service's ("IRS") amended proof of claim for individual federal income taxes for the year 1983.
On July 18, 1986, the debtor petitioned for bankruptcy under Chapter 13...
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