In Re Divco Philadelphia Sales Corp.

OPINION

EMIL F. GOLDHABER, Chief Judge:

The parties have couched the issue in this case as whether the Pension Benefit Guaranty Corporation (“the Pension Fund”), which is a U.S. Government instrumentality, received actual notice of the bar date for filing claims in order to file a timely proof of claim on a non-tax debt. We resolve the dispute on the basis that no notice of the deadline for filing claims was sent to the United States Attorney as is required under Bankruptcy Rule 2002(j) and therefore conclude that the claim was timely filed.

The facts of this case are as follows: 1 Several years…