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IN RE D.A. ELIA CONST. CORP.

Bankruptcy No. 94-10866 K.

246 B.R. 164 (2000)

In re D.A. ELIA CONSTRUCTION CORP., Debtor.

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

February 10, 2000.

Attorney(s) appearing for the Case

William F. Savino, Damon & Morey, Buffalo, NY, for debtor.

Garry Graber, Hodgson, Russ, Andrews, Woods & Goodyear, Buffalo, NY, for Joseph J. Naples and Associates and Naples Claims Management, Inc.

William H. Gardner, Hodgson, Russ, Andrews, Woods & Goodyear, Buffalo, NY, for Niagara County Industrial Development Authority.

MICHAEL J. KAPLAN, Bankruptcy Judge.

Now before the Court are the Chapter 11 Debtor's objections to two pairs of claims. The objections are to the timeliness of the claims.

One pair was filed by two related entities: The claim of "Joseph J. Naples and Associates" was filed on February 2, 1998, in the amount of $85,826.77 and the claim of "Naples Claims Management, Inc." was also filed on that date, in the amount of...

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