In Re John R. Kolstad, Debtor. United States of America (Internal Revenue Service) v. John R. Kolstad

U.S. Court of Appeals, Fifth Circuit · Decided 1991-04-10

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EDITH H. JONES, Circuit Judge: The issue in this case is whether the bankruptcy court properly permitted IRS to “amend” Kolstad’s debtor-filed proof of claim, 11 U.S.C. § 501 (c) and Bankruptcy Rule 3004, some months after the bar date had passed for IRS to file its own proof of claim. Bankruptcy Rule 3003(c). We conclude that the bankruptc…

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