MEMORANDUM OPINION AND ORDER
HOLWELL, District Judge.
Appellant Jack J. Grynberg, on behalf of the United States of America, appeals from a judgment of the United States Bankruptcy Court for the Southern District of New York denying plaintiffs motion for an extension of time in which to file a notice of appeal. Appellant contends that his late filing was justified by excusable neglect, and that his claims purportedly on behalf of the interests of...
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