MEMORANDUM OF OPINION (NOT INTENDED FOR PUBLICATION)
RUSS KENDIG, Bankruptcy Judge
John B. Pidcock, trustee ("Creditor Trustee") of the "Creditor Trust," objected to the proof of claim filed by American Sand and Gravel, a Division of Kenmore Construction Co., Inc. ("American Sand") as untimely. American Sand contends that excusable neglect exonerates the late filing and urges the court to allow the claim. Arguments were presented to the court on March 22...
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