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IN RE FELDMAN

No. 97-80388.

261 B.R. 568 (2001)

In re Edward FELDMAN and Rosalie Feldman, Debtors.

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

April 10, 2001.

Attorney(s) appearing for the Case

Salomon Green & Ostrow, P.C., By Gary I. Selinger, Esq., New York City, for the Chapter 7 Trustee.

Allan B. Mendelsohn, Esq., Zavatsky, Mendelsohn, Gross, Savino & Levy, LLP, Syosset, NY, Chapter 7 Trustee.

McNally & Busche, P.C., By Stephen B. McNally, Esq., Newton, NJ, for Nepco.

MEMORANDUM DECISION

DOROTHY EISENBERG, Bankruptcy Judge.

Before the Court is a Motion by New England Phoenix Co., Inc. ("Nepco") for an Order to Allow its Claim to be filed as a Late Claim (the "Late Claim Motion") and to participate in the second tier distribution to general unsecured creditors in accordance with 11 U.S.C. § 726(a)(2)(C). For the following findings of fact and conclusions of law, the Court grants Nepco's motion pursuant to Fed.R.Civ...

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