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IN RE GORDIAN MEDICAL, INC.

No. 8:12-bk-12339-MW.

499 B.R. 793 (2013)

In re GORDIAN MEDICAL, INC., dba American Medical Technologies, Debtor(s).

United States Bankruptcy Court, C.D. California, Santa Ana Division.

October 16, 2013.

Attorney(s) appearing for the Case

Samuel R. Maizel, Esq. , Pachulski Stang Ziehl & Jones LLP, Los Angeles, CA, for Gordian Medical, Inc.

David J. Warner, Esq. , Special Assistant United States Attorney, for the United States of America.

MEMORANDUM DECISION AND ORDER

MARK S. WALLACE, Bankruptcy Judge.

Debtor and debtor in possession Gordian Medical, Inc. ("Gordian") has objected (the "Gordian Objection") to Claim 53, a second amended proof of claim in the amount of $17,786,989.40 filed by the Internal Revenue Service (the "Service") on December 6, 2012 approximately three months and fifteen days after the August 22, 2012 bar date applicable to taxing authorities such as the Service. The...

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