Legal Opinion
In re: Gerardo Rene Cabanillas Pérez v. Internal Revenue Service, et al.
United States Bankruptcy Court, D. Puerto Rico
Decided April 14, 2016No. 15-00261Unknown
1Opinion
1 UNITED STATES BANKRUPTCY COURT DISTRICT OF PUERTO RICO 2 3 In re: Case No. 15-04215 BKT 4 Gerardo Rene Cabanillas Pérez Chapter 13 5 Debtor 6 7 Gerardo Rene Cabanillas Pérez Adversary No. 15-00261 BKT 8 9 Plaintiff 10 v. FILED & ENTERED ON 04/14/2016 11 Internal Revenue Service, et al. 12 Defendants 13 14 15 OPINION AND ORDER 16 Before this Court is a Motion to Dismiss [Dkt. No. 29] filed by Defendant, the United 17 States of America (“Defendant” or “Government”), and an Opposition to said motion [Dkt. No. 18 32] filed by Debtor, Mr. Gerardo Rene Cabanillas Pérez (“Plaintiff” or “Mr.…
2Cases cited9 opinions
- Ashcroft v. IqbalSupreme Court of the United States · 2009
- Bell Atlantic Corp. v. TwomblySupreme Court of the United States · 2007
- Ocasio-Hernandez v. Fortuno-BursetCourt of Appeals for the First Circuit · 2011
- Valerie Watterson v. Eileen PageCourt of Appeals for the First Circuit · 1993
- Alternative Energy, Inc. v. St. Paul Fire & Marine InsuranceCourt of Appeals for the First Circuit · 2001
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