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IN RE RAINBOW TRUST

Bankruptcy No. 94-10290.

179 B.R. 51 (1995)

In re RAINBOW TRUST, Debtor.

United States Bankruptcy Court, D. Vermont.

March 13, 1995.

Attorney(s) appearing for the Case

R.A. Scholes, Montpelier, VT, for Rainbow Trust (Debtor).

A. Newhouse, Barre, VT, for Northern Petroleum Equipment (Petroleum).

J.T. Schwidde, Rutland, VT, for Official Committee of Unsecured Creditors (Committee).

MEMORANDUM OF DECISION ON DISALLOWANCE OF LATE FILED CLAIM

FRANCIS G. CONRAD, Bankruptcy Judge.

This matter is before us1 on Debtor's objection to the late-filed claim of Petroleum. We disallowed the claim in a bench ruling at the conclusion of the February 1, 1995 hearing on the matter. This Memorandum of Decision amplifies and supplements the grounds stated in our verbal order.

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