MEMORANDUM DECISION
JAMES M. MARLAR, Bankruptcy Judge.
Pending before this court are the motions for allowance of late filed claims filed by Pima County and Beatrice Moreno, respectively. The court has now considered the entire file and the arguments of counsel and now rules on each claim separately.
This case was filed on April 3, 1995, under Chapter 13 of the Bankruptcy Code. The first meeting of creditors...
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