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IN RE FAUST

Bankruptcy No. 92-75984.

180 B.R. 432 (1994)

In re L. Reginald FAUST and Diane T. Faust, Debtors.

United States Bankruptcy Court, D. South Carolina.

June 27, 1994.

Attorney(s) appearing for the Case

George Richard Parks, Jr., Charles B. Merrill, Merrill, Stone & Parks, Swainsboro, GA, for debtors.

Steven M. Webster, U.S. Dept. of Justice, Washington, DC, for creditor.

ORDER

WM. THURMOND BISHOP, Bankruptcy Judge.

This matter is before the Court on debtors' objection to the proof of claim filed by the United States for priority income tax debts. Debtors contend that the claim should not be allowed because it was filed more than ninety (90) days following the petition date. The United States contends that (1) their formal proof of claim merely amended a timely informal claim and thus, the amended claim should be allowed...

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