IN RE SC CORP.

Nos. 95-30927, 95-30928.

265 B.R. 660 (2001)

In re SC CORPORATION, Wigs By Paula, Inc., a/k/a Paula Young, a/k/a Royal Advertising, Inc., Debtors.

United States Bankruptcy Court, D. Connecticut.

August 20, 2001.


Attorney(s) appearing for the Case

Irve J. Goldman, Pullman & Comley, LLC, Bridgeport, CT, Jonathan D. Elliot, Peter L. Masanotti, Andre Steinke, Kleban and Samor, Southport, CT, James P. Brochin, Evans, Feldman and Boyer, LLC, New Haven, CT, for S.C. Corp. and Wigs By Paula, Inc.


MEMORANDUM AND ORDER ON MOTION FOR LEAVE TO FILE CLAIM AFTER BAR DATE

ALBERT S. DABROWSKI, Bankruptcy Judge.

On July 2, 2001, the Commonwealth of Massachusetts Department of Revenue (hereafter, "MDOR"), filed a Motion . . . for Leave to File Claims After the Bar Date on the Grounds of Excusable Neglect (hereafter, the "Motion"), Doc. I.D. No. 783, seeking on the grounds of "excusable neglect" pursuant to Fed. R. Bankr.P. Rule 9006(b)(1),

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