OPINION
WILLIAM A. KING, Jr., Bankruptcy Judge.
This matter comes before the Court on the bankrupt's objection to the proof of claim of Prudential Insurance Company of America. For the reasons stated herein, the claim will be disallowed.
The essential facts are not in dispute.1
Telephone Communications of America, Inc., a/k/a TelCom ("bankrupt") filed a voluntary petition in bankruptcy under the Bankruptcy Act of 1898 ("Act") on February 21, 1979. A Receiver was appointed by the Court on February 22, 1979.
On March 8, 1979, counsel for Prudential Insurance Company of America ("Prudential") notified the Receiver by letter of judgment held by Prudential against its lessee, the bankrupt, in the amount of $62,158.91. The last day for filing proofs of claim in this case was September 27, 1979.2 Prudential filed a proof of claim with the Court in the amount of $62,158.91 on February 28, 1985, more than five (5) years past the claims bar date. The proof of claim asserts that Prudential has an unsecured priority claim, based on the judgment obtained by Prudential in the Court of Common Pleas of Montgomery County for damages flowing from the bankrupt's termination of an unexpired lease.
On March 7, 1985, the Trustee filed an objection to the proof of claim of Prudential. A hearing was held to consider the objection on April 9, 1985.
Section 57 of the Act, 11 U.S.C. § 93, which governs the allowance of proofs of claim, provides in pertinent part:
a. A proof of claim shall consist of a statement in writing and signed by a creditor, setting forth the claim; the consideration therefor; whether any and, if so, what securities are held therefor; and whether any and, if so, what payments have been made thereon; and that the claim is justly owing from the bankrupt to the creditor. A proof of claim filed in accordance with the requirements of the Bankruptcy Act, the General Orders of the Supreme Court, and the official forms, even though not verified under oath, shall constitute prima facie evidence of the validity and amount of the claim.
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n. Except as otherwise provided in this Act, all claims provable under this Act, including all claims of the United States and any State or any subdivision thereof, shall be proved and filed in the manner provided in this section. Claims which are not filed within six months after the first date set for the first meeting of creditors shall not be allowed: Provided, however, that the court may, upon application before the expiration of such period and for cause shown, grant a reasonable fixed extension of time for the filing of claims by the United States or any State or any subdivision thereof: Provided further, that the right of infants and insane persons without guardians, without notice of the bankruptcy proceedings, may continue six months longer: And provided further, that a claim arising in favor of a person by reason of the recovery by the trustee from such person of money or property, or the avoidance by the trustee of a lien held by such person, may be filed within thirty days from the date of such recovery or avoidance, but if the recovery is by way of a proceeding in which a final judgment has been entered against such person, the claim shall not be allowed if the money is not paid or the property is not delivered to the trustee within thirty days from the date of the rendering of such final judgment, or within such further time as the court may allow. When in any case all claims which have been duly allowed have been paid in full, claims not filed within the time herein above prescribed may nevertheless be filed within such time as the court may fix or for cause shown extend and, if duly proved, shall be allowed against any surplus remaining in such case. (Emphasis added).
Section 57(n) is implemented by Rule 302(e) of the Rules of Bankruptcy Procedure.3 That Rule provides in pertinent part:
Rule 302. Filing Proof of Claim
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(e) Time for Filing. A claim must be filed within 6 months after the first date set for the first meeting of creditors, except as follows:
(1) On application before the expiration of such period and for cause shown, the court may grant a reasonable, fixed extension of time for filing of a claim by the United States, a state, or a subdivision thereof.
(2) In the interest of justice the court may grant an infant or incompetent person without a guardian up to an additional 6 months for filing a claim.
(3) A claim which arises in favor of a person or becomes allowable because of a judgment for the recovery of money or property from such person or because of a judgment denying or avoiding a person\'s interest in property may be filed within 30 days after such judgment becomes final, but if the judgment imposes a liability which is not satisfied, or a duty which is not performed, within such period or such further time as the court may permit, the claim shall not be allowed.
(4) If notice of no dividend was given to creditors pursuant to Rule 203(b), and subsequently the payment of a dividend appears possible, the court shall notify the creditors of that fact and shall grant them a reasonable, fixed time for filing their claims of not less than 60 days after the mailing of the notice or 6 months after the first date set for the first meeting of creditors, whichever is the later.
(5) If all claims allowed have been paid in full, the court may grant a reasonable, fixed extension of time for the filing of claims not filed within the time hereinabove prescribed against any remaining surplus.
The Rule which governs the enlargement of time, Rule 906, explicitly excludes Rule 302(e) from discretionary enlargement, except as expressly provided in Rule 302 itself. Consequently, the Bankruptcy Court has no discretion under the Rules to expand the six (6) month statutory time frame set forth in § 57(n), except as expressly provided.
The law is settled in the Third Circuit that § 57(n) is to be strictly construed. In re Pigott, 684 F.2d 239, 242 (3d Cir. 1982); see also In re Mellen Manufacturing Co., 287 F.2d 37 (3d Cir.1961) cert. denied, 366 U.S. 962, 81 S.Ct. 1922, 6 L.Ed.2d 1254 (1961). Even where the equities have weighed strongly in favor of extending the time period, the Third Circuit has...
