OPINION AND ORDER
PARKER, Chief Judge.
BACKGROUND
This is an appeal of the Bankruptcy Court decision in In re Kelton Motors, Inc., No. 88-00255 (Bankr.D.Vt. June 14, 1990) (1990 WESTLAW 106717), in which the Bankruptcy Court denied creditor City Bank & Trust's ("City Bank") motion to file a late proof of claim. The Bankruptcy Court's decision represents a final judgment in a core proceeding under 28 U.S.C. § 157(b)(2); this court...
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