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IN RE CLAIMS GROUP ADMINISTRATORS, INC.

Bankruptcy No. 92-32310.

181 B.R. 329 (1995)

In re CLAIMS GROUP ADMINISTRATORS, INC., Debtor.

United States Bankruptcy Court, E.D. Tennessee.

May 2, 1995.

Attorney(s) appearing for the Case

Walker & Walker, P.C., John A. Walker, Jr., Knoxville, TN, for trustee.

Teresa Bandy Reall, Nashville, TN, for Com'r of Revenue for State of Tennessee.

MEMORANDUM ON TRUSTEE'S OBJECTION TO CLAIM

RICHARD S. STAIR, Jr., Chief Judge.

The debtor, Claims Group Administrators, Inc., commenced this Chapter 7 bankruptcy case on May 7, 1992. The Trustee, Mary C. Walker, filed an Objection to Claim on March 2, 1995, asserting that the Tennessee Department of Revenue's Proof of Claim was filed after the September 14, 1992 claims bar date and that payment of the Department's claim should, therefore, be subordinated...

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