In re Bock Laundry Machine Co.

*85MEMORANDUM OPINION AND ORDER

RICHARD L. SPEER, Bankruptcy-Judge.

This cause comes before the Court upon the Motion to Accept Late Filing of Proofs of Claim filed by Regina Meyers and Dais-ey Meyers. The parties have agreed that the issues addressed by this Motion are primarily issues of law and that the Court may reach a decision on this Motion based upon the written arguments of counsel. Pursuant to that agreement, the parties have submitted their arguments and have had the opportunity to respond to the arguments made by opposing counsel. The Court has reviewed those arguments as well as the…