In re Spenlinhauer

MEMORANDUM

Joan N. Feeney, United States Bankruptcy Judge

I. INTRODUCTION

The matter before the Court is the “Motion by Movant for Summary Judgment Relative to Estate Tax Claim of the Massachusetts Department of Revenue” (the “MDOR”) through which Robert J. Spen-linhauer (the “Debtor”) seeks an' order granting summary judgment in his favor and finding that the proof of claim bar date (the “Bar Date”) of May 2, 2014 prevents the filling by the MDOR of an amended or a new proof of claim asserting an estate tax claim. In conjunction with his Motion for Summary Judgment, the Debt- or filed a Concise…