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IN RE CENTURY BOAT CO.

No. 91-2270.

986 F.2d 154 (1993)

In re CENTURY BOAT COMPANY, Debtor. INTERNAL REVENUE SERVICE, Plaintiff-Appellant, v. CENTURY BOAT COMPANY, Defendant-Appellee, David G. Kipley, Trustee.

United States Court of Appeals, Sixth Circuit.

Decided February 19, 1993.

Attorney(s) appearing for the Case

Keith V. Morgan, U.S. Dept. of Justice, Tax Div., Gary R. Allen, Acting Chief (briefed), Kenneth L. Greene, Joel A. Rabinovitz (argued), U.S. Dept. of Justice, Appellate Section Tax Div., Washington, DC, Ruth Ann Ernst, John A. Smietanka, U.S. Atty., Office of the U.S. Atty., Grand Rapids, MI, for I.R.S.

David M. Kipley (argued and briefed), Brott, Conway & Kipley, Acme, MI, for David G. Kipley.

Edward D. Plato, Kohl, Secrest, Wardle, Lynch, Clark & Hampton, Farmington Hills, MI, for Century Boat Co.

Before: MARTIN and SILER, Circuit Judges; and DOWD, District Judge.

BOYCE F. MARTIN, Jr., Circuit Judge.

The Internal Revenue Service filed an untimely proof of claim against the bankruptcy estate of Century Boat Company for unpaid federal taxes. The bankruptcy trustee for Century Boat objected to the claim on the basis of its untimeliness, and the bankruptcy court sustained the objection. The district court affirmed the decision of the bankruptcy court, holding that the failure of the Internal Revenue Service to file its proof of...

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