In re FairPoint Communs. Inc.

Bankruptcy court abstained from estimate of city's tax claim on reconsideration.
Procedural posture: 
Chapter 11 debtors filed a motion to estimate the maximum allowed proofs of claim pursuant to 11 U.S.C.S. § 105(a) and § 502(c) with regard to two creditors. The court entered an order that, inter alia, estimated one of the creditor's claim only in the unsecured amount of $1,062. That creditor later filed a motion to reconsider the court's order pursuant to 11 U.S.C.S. § 502(j).
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Commercial case opionion summary, case decided on January 04,2012, LexisNexis #0212-034