- FRBP
In re Cable & Wireless USA Inc.
Jan
06
2006
Ruling
Taxing authority was denied a motion to file a late proof of claim since excusable neglect was not found where the taxing authority had delayed more than a year in requesting to file the proof of claim.
Procedural posture
Creditor, a state taxing authority, filed a motion for leave to file a late proof of claim. The claim was for overdue unemployment insurance taxes. The trustee of the liquidating trust filed an opposition to the motion.
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Court
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