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IN RE RICHARD BUICK, INC.

Bankruptcy No. 90-12419S.

126 B.R. 840 (1991)

In re RICHARD BUICK, INC., Debtor.

United States Bankruptcy Court, E.D. Pennsylvania.

May 9, 1991.

Attorney(s) appearing for the Case

Richard H. Anderson, Friedman & Anderson, Media, Pa., for debtor.

Shawn J. Lau, Reading, Pa., for Meridian Bank.

Joseph M. Gindhart, Philadelphia, Pa., for United Services Auto. Ass'n.

Michael D. Power, Griffith & Burr, P.C., Bala Cynwyd, Pa., for Volvo.

Nicholas J. Lamberti, Asst. Counsel, Pa. Dept. of Revenue, Office of Chief Counsel, Harrisburg, Pa., for Pa. Dept. of Revenue.

James J. O'Connell, Philadelphia, Pa., Ass't. U.S. Trustee.

Robert Szwajkos, Elliot H. Berton, Philadelphia, Pa., for Gen. Motors Acceptance Corp.

Nora D. Dowd, Deputy Atty. Gen., Com. of Pa., Office of Atty. Gen., Bureau of Consumer Protection, Philadelphia, Pa., for Pa. Bureau of Consumer Protection.

Jeffrey Kurtzman, Philadelphia, Pa., for Gen. Motors Corp.

Frederic Baker, Dist. Counsel, I.R.S., Philadelphia, Pa., for I.R.S.

OPINION

DAVID A. SCHOLL, Bankruptcy Judge.

A. INTRODUCTION

Before us is the request of RICHARD BUICK, INC. ("the Debtor") that we confirm its First Amended Plan of Reorganization ("the Plan"), despite the presence of a critical adverse vote and Objections to confirmation by GENERAL MOTORS ACCEPTANCE CORPORATION ("GMAC"), the Debtor's principal secured creditor. We find that the ballot and Objections of GMAC were not timely, even upon application...

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