Legal Opinion
In re Tilen-Bernabe
United States Bankruptcy Court, D. Puerto Rico
Decided October 2, 2013No. 11-9321 EAGPublished
1Opinion of the Court
OPINION AND ORDER
EDWARD A. GODOY, Bankruptcy Judge.
The Department of Treasury of the Commonwealth of Puerto Rico (“Hacienda”) filed an amended proof of claim, numbered 8-3, for unpaid taxes in the total amount of $101,103.62, consisting of a secured portion of $27,753.34, an unsecured priority portion of $67,229.13, and a general unsecured portion of $6,121.15. [Claims Register No. 8-3; “POC 8-3”.] Debtors Eli J. Tilen Bernabé and Marta Isabel Souffront Vicente (the “debtors”) objected to the priority portion of POC 8-3. [Docket No. 32.] The parties then filed cross motions for summary…
2Cases cited11 opinions
- Jose MEDINA-MUNOZ, Etc., Et Al., Plaintiffs, Appellants, v. R.J. REYNOLDS TOBACCO COMPANY, Defendant, AppelleeCourt of Appeals for the First Circuit · 1990
- Gerald Griggs-Ryan v. Beulah Smith, Gerald Griggs-Ryan v. Richard ConnellyCourt of Appeals for the First Circuit · 1990
- Calero-Cerezo v. U.S. Dep of JusticeCourt of Appeals for the First Circuit · 2004
- McCarthy v. Northwest Airlines, Inc.Court of Appeals for the First Circuit · 1995
- Borges Ex Rel. SMBW v. Serrano-IsernCourt of Appeals for the First Circuit · 2010
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