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MATTER OF LAN ASSOCIATES XIV, L.P.

Bankruptcy No. 92-13412.

193 B.R. 730 (1996)

In the Matter of LAN ASSOCIATES XIV, L.P., Debtor.

United States Bankruptcy Court, D. New Jersey.

February 16, 1996.

Attorney(s) appearing for the Case

Peter C. Hughes, Dilworth, Paxson, Kalish & Kaufman, Philadelphia, Pennsylvania, for Metro Commercial Real Estate, Inc.

Glenn R. Reiser, Nagel, Rice & Dreifuss, Livingston, New Jersey, for Debtor.

Bruce Buechler, Ravin, Sarasohn, Cook, Baumgarten, Fisch & Rosen, Roseland, New Jersey, for Antonio Reale.

OPINION

JUDITH H. WIZMUR, Bankruptcy Judge.

Before the court is a motion by Metro Commercial Real Estate, Inc., an unsecured creditor of debtor's estate, for allowance of its late filed claim, filed in conjunction with the rejection of its pre-petition executory contract with the debtor partnership.

FACTS

Recognizing that the United States Supreme Court's decision in Pioneer Inv. Services v. Brunswick Assocs.,

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