In a case filed under the Bankruptcy Act, the court ruled that the state of Delaware could not file an untimely proof of claim, even though it had not been listed in debtor's schedules and had not received notice of the bankruptcy. In so ruling, the court followed the holding of In re Universal Trade Corp, No. 79-2148 (10th Cir. Nov. 17, 1980), that the deadline under the Act was a statute of limitations that courts had no equitable discretion to extend.