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IN RE SOLARI

Bankruptcy Appeal Nos. EC 85-1413-ASEV, EC 85-1534-ASEV, Bankruptcy No. F-83-00323-H-7.

62 B.R. 31 (1986)

In re Andrew George SOLARI, aka Andrew G. Solari, and Andrew Solari, dba Pioneer Take-Out 206, Debtor. Andrew George SOLARI, Appellant, v. Jack A. ULRICH, Trustee in Bankruptcy, Appellee. UNITED STATES of America, (Internal Revenue Service), Appellants, v. Jack A. ULRICH, Trustee in Bankruptcy, Appellee.

United States Bankruptcy Appellate Panels of the Ninth Circuit.

Decided June 23, 1986.

Attorney(s) appearing for the Case

Richard E. Macey, Macey & Briscoe, Stockton, Cal., for appellant.

Rolla L. Garretson, Jr., Blewett, Garretson & Hachman, Stockton, Cal., Robert N. Kwan, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., Mark St. Angelo, Asst. U.S. Atty., Fresno, Cal., for appellees.

Before ASHLAND, ELLIOTT and VOLINN, Bankruptcy Judges.

ASHLAND, Bankruptcy Judge:

The debtor and Internal Revenue Service (IRS) appeal from an order disallowing as untimely a claim filed by the debtor on behalf of the IRS. We affirm.

STATEMENT OF FACTS

On March 2, 1982 the debtor filed a petition in bankruptcy pursuant to Chapter 7 of the Bankruptcy Code. On April 16, 1982 the court issued an order and set the date for the meeting of creditors under Bankruptcy...

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