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IN RE OLSEN

Bankruptcy No. 85 B 8155.

123 B.R. 312 (1991)

In re Myles S. OLSEN, Jr., Debtor.

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

January 4, 1991.

Attorney(s) appearing for the Case

Richard J. Lipschultz, Chicago, Ill., for debtor.

Mark Winer, Tax Div., U.S. Dept. of Justice, Washington, D.C., Rogelio Villagelio, Office of the Dist. Counsel, I.R.S., Chicago, Ill., for I.R.S.

Joseph Cohen, Cohen & Krol, Chicago, Ill., trustee.

MEMORANDUM, OPINION AND ORDER

ROBERT E. GINSBERG, Bankruptcy Judge.

FACTS

This matter comes before the Court on the debtor's objection to the IRS's claim for $1,033,541.27 on the grounds that the claim was not timely filed. The debtor Myles Olsen, Jr. and a corporation whose shares are wholly owned by the debtor, Olsen Woodwork Company, Inc., both filed Chapter 11 petitions on June 27, 1985. On July 22, 1985, the IRS filed a claim against Olsen...

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