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IN RE SMIDTH & CO.

No. 08-10516(KG).

413 B.R. 161 (2009)

In re SMIDTH & CO., Debtor.

United States Bankruptcy Court, D. Delaware.

March 16, 2009.

Attorney(s) appearing for the Case

Christopher Page Simon, Kevin Scott Mann, Cross & Simon, LLC, Wilmington, DE, for Debtor.

MEMORANDUM OPINION1

KEVIN GROSS, Bankruptcy Judge.

The Court has confirmed a Plan of Liquidation in this case.2 Before the Court is the Smidth & Co.'s (the "Debtor") Objection to Kullman Associates, L.L.C.'s ("Kullman" or the "Claimant") proof of claim. The Debtor based its objection on Kullman's untimely filing, over six weeks after the...

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