In re Northern New Eng. Tel. Operations LLC

Ruling: 
City's motion for payment of taxes for which it had not filed timely proofs of claim and filed after confirmation disallowed as untimely and extinguished.
Issue: 
Was city entitled to payment of taxes for which it did not file timely proofs of claim pursuant to motion filed after confirmation?
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Commercial case opionion summary, case decided on February 11,2014, LexisNexis #0314-025