MEMORANDUM OF DECISION
GEORGE S. WRIGHT, Chief Judge.
These matters came before the court on the objections of C. Michael Stilson, Standing Chapter 13 Trustee, to untimely filed claims. The trustee sought to have the claims disallowed because of their late filing. The creditors, the Internal Revenue Service in three of the cases (IRS); the DCH Regional Medical Center Credit Union, in one, objected to disallowance of their claims. The material facts...
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