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IN RE FIRST MAGNUS FINANCIAL CORP.

No. 4:07-bk-01578-JMM.

415 B.R. 416 (2009)

In re FIRST MAGNUS FINANCIAL CORPORATION, Debtor.

United States Bankruptcy Court, D. Arizona.

February 25, 2009.

Attorney(s) appearing for the Case

Brenda K. Martin, James E. Cross, Osborn Maledon, PA, Craig Solomon Ganz, Garland Allen Brown, John R. Clemency, Todd A. Burgess, Greenberg Traurig, LLP, Jeremy M. Goodman, Gust Rosenfeld, Phoenix, AZ, James P.S. Leshaw, Greenberg Traurig, PA, Miami, FL, for Debtor.

MEMORANDUM DECISION ON TRAVIS COUNTY'S MOTION FOR LATE FILING AND ALLOWANCE OF PROOF OF CLAIM

JAMES M. MARLAR, Bankruptcy Judge.

Before the court is the contested Motion for Late Filing and Allowance of Proof of Claim ("Motion," Dkt. # 4069) and Notice of Tax Lien (Dkt.# 4070) of Travis County Tax Assessor-Collector Nelda Wells Spears, on behalf of Travis County and other taxing authorities in Travis County, Texas ("Travis County"). Travis County contends...

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