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IN RE LARRY MERRITT CO.

Bankruptcy Nos. 90-32633, 90-32599.

166 B.R. 875 (1993)

In re LARRY MERRITT COMPANY, a/k/a Merritt Moving and Storage Company, a/k/a A-1 Merritt Moving and Storage Company, a/k/a Edelen Transfer and Storage Company, Debtor. In re EDELEN TRANSFER AND STORAGE COMPANY, Debtor.

United States Bankruptcy Court, E.D. Tennessee.

December 15, 1993.

Attorney(s) appearing for the Case

Frantz, McConnell & Seymour, N. David Roberts, Jr., Knoxville, TN, for N. David Roberts, Jr., Trustee.

Carl K. Kirkpatrick, U.S. Atty., Knoxville, TN, Stephen P. Kranz, U.S. Dept. of Justice, Tax Div., Washington, DC, for U.S. and its agency, the I.R.S.

MEMORANDUM ON TRUSTEE'S OBJECTION TO CLAIM FILED BY INTERNAL REVENUE SERVICE

RICHARD S. STAIR, Jr., Bankruptcy Judge.

The trustee in these consolidated Chapter 7 cases, N. David Roberts, Jr., objects to the allowance of a proof of claim filed by the Internal Revenue Service (IRS) in the amount of $42,134.44. The trustee contends that, because the IRS filed its claim after the bar date, it should be entitled to payment only after payment...

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