MEMORANDUM OPINION
ERWIN I. KATZ, Bankruptcy Judge.
This matter comes before this Court on the Motion for Summary Judgment brought by Emil and Judith Stavriotis ("Debtor") and the Cross-Motion for Summary Judgment brought by the United States of America ("US"). The issue on which the parties are moving for summary judgment is whether a proof of claim filed by the US in Debtor's bankruptcy case after the bar date should be allowed, either as an amendment...
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