Case Summary:
Attorney for municipality failed to timely file a claim for personal property taxes due in Debtors’ Chapter 7 case. Attorney moved to extend the time period to file claim, which Bankruptcy Court denied. Because a portion of municipality’s claim was deemed “priority” and because few assets were expected to be distributed in Debtors’ case, attorney’s error had negligible effect on any dividend to municipality. The Court saw no reason for extension of the claim’s deadline.

Statute/Rule References:
11 U.S.C. § 501(c) -- Filing Proofs of Claim
11 U.S.C. § 502(b)(9)
11 U.S.C. § 507(a)(8)
11 U.S.C. § 726(a)

Key Terms:
Allowable Claim
Attorney Error
Chapter 7 Distribution
Extension of Time
Priority