Legal Opinion

In re Molina

United States Bankruptcy Court, D. Puerto Rico

Decided January 31, 2013No. 11-06130PublishedCited by 4 opinions

1Opinion of the Court

OPINION AND ORDER

ENRIQUE S. LAMOUTTE, Bankruptcy Judge.

This case is before the court upon the amended objection to the Puerto Rico Treasury Department’s (hereinafter re*74ferred to as “Treasury”) proof of claim # 11-1 filed by Serapio Laureano Molina and Miriam Lopez Gomez (hereinafter referred to as “Debtors”) on April 28, 2012 alleging that the classification of the portion of the debt Treasury allocated as entitled to priority status pursuant to 11 U.S.C. § 507(a)(8) is incorrect because Treasury is taking into consideration certain tax years (1995-2006) which should be classified as a…

2Cases cited4 opinions

  1. Young v. United StatesSupreme Court of the United States · 2002
  2. In Re ShinDistrict Court, District of Columbia · 2004
  3. Newman v. United States (In Re Newman)United States Bankruptcy Court, M.D. Florida · 2008
  4. ParadisDistrict Court, D. Maine · 2012

3Cited by4 opinions

  1. In re Tilen-BernabeUnited States Bankruptcy Court, D. Puerto Rico · 2013
  2. In re: Destileria Nacional Inc.United States Bankruptcy Court, D. Puerto Rico · 2021
  3. In re: Eli J. Tilen-Bernabe and Marta Isabel Souffront-VicenteUnited States Bankruptcy Court, D. Puerto Rico · 2013
  4. Steven Carrigan, Sr. v.Bankruptcy Appellate Panel of the First Circuit · 2025

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