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IN RE JWP INFORMATION SERVICES, INC.

Bankruptcy No. 94 B 41765 (JHG).

231 B.R. 209 (1999)

In re JWP INFORMATION SERVICES, INC., Debtor.

United States Bankruptcy Court, S.D. New York.

March 12, 1999.

Attorney(s) appearing for the Case

LeBoeuf, Lamb, Greene & MacRae L.L.P., by Perter A. Ivanick, and Allison H. Weiss, New York City, for to Western & Southern Life Insurance Co.

Jeffrey L. Sapir, White Plains, NY, for Chapter 7 trustee.

DECISION ON MOTION TO RECONSIDER ORDER EXPUNGING CLAIM

JEFFRY H. GALLET, Bankruptcy Judge.

This motion tests the outer limit of the excusable neglect doctrine. Western & Southern Life Insurance Co. ("Western") moves pursuant to § 502(j) of the United States Bankruptcy Code (the "Code") and Fed.R.Bankr.P. 3008 for reconsideration of my order expunging its claim (the "Order").

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