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IN RE AM INTERN., INC.

No. 86 C 1704.

67 B.R. 79 (1986)

In re AM INTERNATIONAL, INC., Debtor.

United States District Court, N.D. Illinois, E.D.

October 31, 1986.

Attorney(s) appearing for the Case

Leroy S. Zimmerman, Atty. Gen., Com. of Pa., Robert C. Edmundson, Deputy Atty. Gen., Pittsburgh, Pa., for appellant.

James L. Nachman, Robert R. Barnes, Susan Nachman, Nachman, Munitz & Sweig, Ltd., Chicago, Ill., for debtor-appellee.

MEMORANDUM AND ORDER

MORAN, District Judge.

This appeal by the Commonwealth of Pennsylvania, a creditor of the debtor's estate, concerns the denial by Bankruptcy Judge Schwartz of a claim it filed for sales taxes due the Commonwealth. This claim covers taxes due for a period prior to the debtor's bankruptcy filing. The Commonwealth contends that the claim, filed nearly nine months after the bar date, is merely an...

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