NORTHERN NEW ENGLAND TELEPHONE OPERATIONS LLC

Docket No. 14-3381-bk.

795 F.3d 343 (2015)

In re NORTHERN NEW ENGLAND TELEPHONE OPERATIONS LLC, Debtor, City of Concord, N.H., Appellant, v. Northern New England Telephone Operations LLC, Debtor-Appellee.

United States Court of Appeals, Second Circuit.

Decided: August 4, 2015.


Attorney(s) appearing for the Case

James W. Kennedy , City Solicitor, Concord, NH, for Appellant.

James T. Grogan , Paul Hastings LLP, Houston, TX, for Debtor-Appellee.

Before: NEWMAN, JACOBS, and RAGGI, Circuit Judges.


The City of Concord filed timely proofs of claim for property taxes owed by a Chapter 11 debtor with respect to quarters of the 2009 tax year that had been billed pre-petition, but did not file proofs of claim with respect to property tax bills for later quarters that were billed during the bankruptcy proceedings. A...

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