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IN RE KOLSTAD

No. 90-2280.

928 F.2d 171 (1991)

In re John R. KOLSTAD, Debtor. UNITED STATES of America (INTERNAL REVENUE SERVICE), Plaintiff-Appellee, v. John R. KOLSTAD, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

April 10, 1991.

Attorney(s) appearing for the Case

H. Gray Burks, IV, Houston, Tex., for defendant-appellant.

Christopher S. Cole, Dept. of Justice, Dallas, Tex., Janet K. Jones, Gary R. Allen, Gilbert S. Rothenberg, Atty. U.S. Dept. of Justice, Tax Div., Appellate Section, Washington, D.C., for plaintiff-appellee.

Before REAVLEY, JONES, and SMITH, Circuit Judges.

EDITH H. JONES, Circuit Judge:

The issue in this case is whether the bankruptcy court properly permitted IRS to "amend" Kolstad's debtor-filed proof of claim, 11 U.S.C. § 501(c) and Bankruptcy Rule 3004, some months after the bar date had passed for IRS to file its own proof of claim. Bankruptcy Rule 3003(c). We conclude that the bankruptcy court, 101 B.R. 492 (Bankr.S.D.Tex.1989), affirmed by the district court, did not abuse...

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